Keywords: Intellectual capital
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Journal Articles
Asian Journal of Accounting Research (2023) 8 (1): 41–52.
Published: 04 August 2022
...Peter Nderitu Githaiga; Neddy Soi; Kibet Koskei Buigut Purpose This paper examines the effect of intellectual capital (IC) on the financial sustainability of microfinance institutions (MFIs). The study is motivated by the increased calls for MFIs to be self-sustainable and the growing importance...
Journal Articles
Asian Journal of Accounting Research (2021) 6 (2): 180–195.
Published: 17 December 2020
...Faizi Weqar; Zubair Ahmad Sofi; S.M. Imamul Haque Purpose The prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor Bombay Stock Exchange Sensitive Index (BSE SENSEX). Design...
Journal Articles
Asian Journal of Accounting Research (2021) 6 (1): 55–68.
Published: 07 September 2020
...Nicholas Asare; Margaret Momo Laryea; Joseph Mensah Onumah; Michael Effah Asamoah Purpose This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana. Design/methodology/approach Using annual data extracted from audited financial statements...
Journal Articles
Asian Journal of Accounting Research (2019) 4 (2): 246–259.
Published: 02 September 2019
...King Carl Tornam Duho; Joseph Mensah Onumah Purpose The purpose of this paper is to examine the impact of intellectual capital and its components on bank diversification choice. Design/methodology/approach Both asset and income diversification are computed and an unbalanced panel data set...

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