...Thi Hanh Dung Truong; Thanh Thuy Ngoc Tran; Thi Hong Minh Ho; Thuy Xuan Ho; Thuan Quoc Pham; Thi Thanh Truc To; Hoang Dieu Hien Nguyen; Nhan My Le Purpose This study investigates: (1) the mediating role of intellectual capital (IC) in the relationship between environmental, social and governance...

...Muhammad Farooq; Hassan Mujtaba Nawaz Saleem; Qadri Al-Jabri; Muhammad Asif Nazir Purpose The present study aims to investigate the impact of corporate social responsibility on firm financial performance and examine the mediating role of intellectual capital in this relationship. Design...

... countries were identified: (1) corporate governance, (2) Islamic banks, (3) corporate social responsibility and (4) intellectual capital. Building on the findings, we formulated a comprehensive agenda for guiding future research directions. Originality/value This study is the first to thoroughly...

...Juma Bananuka; Stephen Korutaro Nkundabanyanga; Twaha Kigongo Kaawaase; Rachel Katoroogo Mindra; Isaac Newton Kayongo Purpose The purpose of this study is to examine the extent of and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI...

...Reena Bhattu-Babajee; Boopen Seetanah Purpose The purpose of this paper is to empirically assess the impact of value-added intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius. Design/methodology/approach The research uses a dynamic panel vector error...

...Twaha Kigongo Kaawaase; Juma Bananuka; Thomson Peter Kwizina; Jennifer Nabaweesi Purpose The purpose of this paper is to examine the interactive effects of professionalism in the relationship between intellectual capital (IC) and performance of small and medium audit practices (SMPs) within...

...Abdulrahman Anam Ousama; Abdul‐Hamid Fatima; Abdul Rashid Hafiz‐Majdi Purpose The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed...