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Keywords: Human capital
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Journal Articles
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
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
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

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