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Keywords: Human capital
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Journal Articles
Human capital and financial performance of Islamic banks: a meta-analysis
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (2): 230–248.
Published: 17 April 2024
...Muhammad Bilal Zafar Purpose This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking. Design/methodology/approach To examine the relationship between human capital and financial of Islamic banks...
Journal Articles
The effect of intellectual capital on audit fees stickiness
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (1): 55–76.
Published: 19 January 2023
...Mahdi Salehi; Ahmadreza Asadian; Ehsan Khansalar Purpose This study aims to evaluate the effects of intellectual capital (IC) efficiency and its components on audit fee stickiness (AFS), such as human capital (HC), organisational capital (OC), structural capital (SC) and relational capital (RC...
Journal Articles
Board capital and earnings quality with different controlling shareholders
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (4-5): 593–613.
Published: 04 August 2020
.... The board capital measure is tedious and detailed allowing to capture the comprehensive human capital. The main driving forces behind the earnings quality engaged by managers may be similar in both developed and developing countries. However, one critical institutional characteristic that could lead...
Journal Articles
An empirical investigation on the links within a sustainability balanced scorecard (SBSC) framework and their impact on financial performance
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2016) 29 (2): 154–178.
Published: 04 July 2016
... or indirect associations exist between the four SBSC perspectives: first, direct association of human capital (learning and growth perspective) with value-creating processes (internal processes perspective); second, direct association of value-creating (internal processes perspective) with customer value...
