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Keywords: Intellectual capital
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (4): 522–558.
Published: 11 April 2023
...Md. Jahidur Rahman; Hongyi Liu Purpose This study aims to examine the impact of intellectual capital (IC) and its three components (human, structural and relational capital) on corporation performance in the Chinese transportation industry. In addition, this study also investigates auditor...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (3): 474–504.
Published: 03 August 2021
...Tamanna Dalwai; Mahdi Salehi Purpose This research examines the influence of business strategy and intellectual capital on firm performance and bankruptcy risk of Oman's non-financial sector companies. Design/methodology/approach The data comprises 380 firm-year observations collected from...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2014) 22 (2): 98–127.
Published: 01 July 2014
...Subhash Abhayawansa; Mohammad Azim Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent...
