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1-4 of 4
Keywords: Intellectual capital
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Journal Articles
Intellectual capital and financial performance of Islamic banks: a meta-analysis
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (2): 245–262.
Published: 03 March 2025
...Muhammad Bilal Zafar; Talha Yasin Purpose This study aims to meta-synthesize the relationship between intellectual capital (IC) and the financial performance of Islamic banks. Specifically, it examines how different components of IC – human capital, structural capital, relational capital...
Journal Articles
Intellectual capital and subscription rate: an empirical investigation in the Indian initial public offering market
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (3): 330–349.
Published: 26 June 2024
...Sukanya Wadhwa; Seshadev Sahoo Purpose This study aims to investigate the impact of intellectual capital (IC) on investor demand (i.e. subscription rate). The rise of the knowledge economy motivates us to investigate how the value added by the IC of the issuing firms affects potential investors...
Journal Articles
A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2017) 30 (01): 89–106.
Published: 02 May 2017
...Si Jie Lim; Gregory White; Alina Lee; Yuni Yuningsih Purpose This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data...
Journal Articles
Trend of hidden values and use of intellectual capital information: Evidence from Malaysia
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2016) 29 (1): 81–105.
Published: 03 May 2016
...Abdifatah Ahmed Haji Purpose The purpose of this study is to primarily examine the trend of hidden values and use of intellectual capital (IC) information narratives of leading Malaysian companies in the context of the recent financial crisis. The study then assesses the implications of IC...
