...Afsaneh Lotfi; Mahdi Salehi; Mahmoud Lari Dashtbayaz Purpose The purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other words, this paper seeks to figure out whether IC and its...

...Carlo Torre; Aurelio Tommasetti; Gennaro Maione Purpose The paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital. Design/methodology/approach The analysis is performed by testing...