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1-4 of 4
Keywords: Intellectual capital
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Journal Articles
Journal of Accounting & Organizational Change (2018) 14 (4): 429–454.
Published: 08 November 2018
... is to investigate the influence of intellectual capital (IC) on financial performance and, in turn, to provide insights into its impact on emerging economies. Data were collected from 34 textile firms in Bangladesh between 2013 and 2017. The IC efficiency, through value-added intellectual coefficient (VAIC...
Journal Articles
Journal of Accounting & Organizational Change (2016) 12 (4): 434–471.
Published: 07 November 2016
...Subhash Abhayawansa; James Guthrie Intellectual capital (IC)[ 1 ] information is important for the efficient valuation of companies. Such information enables investors to estimate the quality and sustainability of earnings (Thomas, 2003), future growth rates (Boedker et al., 2008...
Journal Articles
Journal of Accounting & Organizational Change (2013) 9 (3): 248–279.
Published: 13 September 2013
...John Dumay; Robin Roslender Purpose The intellectual capital (IC) paradigm appears to be stuck at a crossroads of relevance. This paper aims to explore a way forward by examining the power of IC narratives. The prevailing use of narrative as an explanation for the reasons underpinning...
Journal Articles
Journal of Accounting & Organizational Change (2008) 4 (1): 67–80.
Published: 21 March 2008
...Blaise M. Sonnier; Kerry D. Carson; Paula Phillips Carson Purpose The paper aims to evaluate 141 publicly traded US firms in the traditional sectors of the economy to assess intellectual capital disclosure levels. Design/methodology/approach Content analysis was conducted using 10‐K annual...
