This study analyzes the effect of Intellectual Capital Efficiency on firm performance, CAPM expected return and Value at Risk of IT MNCs in India. The best performing Ten IT companies was chosen for the study, the ICE was gauged using Value Added (VA) and Modified Value Added Intellectual...

The challenges of taxing capital are hardly new. Historically, given the differences in corporate profit tax rates across jurisdictions, companies have manipulated pricing to reduce their total tax burden. With advanced economies shifting to the innovation-intensive knowledge-based mode in the...

Drawing on the resource - based view of the firm (RBV), this study aims at evaluating the relation between current IT resources and capabilities and corporate performance, as measured by the probability of default. We use a novel experimental design to move towards a prospective approach, and...

Over the past decade, the body of literature on intellectual capital and knowledge management has grown exponentially, responding to the growing knowledge-based and digital economy. This article reviews the concepts and applications proposed at the initial stages of the launch of these two...

The implementation of good governance and attention to resources will affect company survival. The purpose of this study was to examine the effect of good corporate governance and intellectual capital on financial performance and company value through statistical and econometrical tests on SOEs...

Over the years, several studies have been conducted to identify the impact of various intellectual capital components on the organizational performances. However, most of these works greatly replicated the applications and uses of different intellectual capital components (human, structural,...

This paper provides empirical evidence on the relationship between patterns of integration in global value chains (GVCs), the ‘quality’ of such integration in terms of technological capabilities and the structure of employment in European countries and sectors. We study employment shares in...

The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...