... companies. The hypotheses were tested using moderated regression analysis. Findings The results indicate that BoD size affects company performance, whereas the presence of women does. Another finding is that intellectual capital can help a company’s BoD improve its performance. The findings confirm...

...Vimal Bhatt; Kuldeep Singh Purpose Given the increasing importance of tourism in the global economy, it has become crucial to test the factors that impact foreign tourists’ earnings (FTE). The study, therefore, aims to test the impact of natural, social and intellectual capital on FTE. Further...

... report readability and tone). Therefore, considering the importance of presenting high-quality financial information, this study aims to investigate the impact of intellectual capital (IC) and its components on the audit report's readability and tone. Design/methodology/approach The multivariate...

...Juma Bananuka Purpose The purpose of this paper is to report on the results of study carried out to examine the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial reporting (IFR) among financial services firms in an emerging economy like Uganda. Design...

...Nicholas Asare; Abdul Latif Alhassan; Michael Effah Asamoah; Matthew Ntow-Gyamfi Purpose The purpose of this paper is to examine the relationship between intellectual capital (IC) and profitability of insurance companies in Ghana. Design/methodology/approach Data on 36 life and non-life...

...Stephen Korutaro Nkundabanyanga Purpose – The purpose of this paper is to examine the relationship between the combined (multiplicative) effect of board governance and intellectual capital (IC) on firm performance. Design/methodology/approach – This study is cross-sectional and follows...