The manufacturing industry makes a significant contribution to Russia's GDP and exports,
but it faces problems that hinder its development. The aim of this study is to estimate the …

The separation of ownership from management in corporations has led to the emergence of
entities where the interests of multiple related parties may conflict. Financial reports serve as …

This study aims to determine the effect of intellectual capital on market value with financial
performance as an intervening variable: evidence from banking companies in Indonesia and …

Investment in employees' development in recent times is commanding attention from
corporate entities and intellectual capital, just as direct investments on purely tangible assets …

Penelitian ini bertujuan untuk mengetahui apakah budaya organisasi. audit internal, dan
whistleblowing system berpengaruh pada preventif fraud di masa pandemi covid-19 pada …

In recent years, there has been significant movement regarding intangible assets. The
International Accounting Standards Board (IASB) has launched comprehensive review of …

استهدفت الدراسة تقييم أهمية إستخدام القيمة المضافة لرأس المال الفکريکمدخل مقترح للقياس
والإفصاح المحاسبي عن الأصول الفکرية في البيئة السعودية من خلال إجراء إختبار تطبيقي لأثر …‎

The global economic environment has witnessed transformation from traditional tangible to
new intangible economy due to globalisation, exponential growth of technological changes …

The objective of this study was to explore the influences of corporate governance, corporate
social responsibility disclosure, and intellectual capital disclosure on firm value of …

The study examines the impact of knowledge assets on profitability and market value of
listed deposit money banks (DMBs) in Nigeria for the period 2015 to 2021. Thirteen listed …