Search Results - subject:"Intellectual capital performance"

The role of audit committee characteristics and I.C. performance on I.C. disclosure : evidence from the Indonesian banking sector

Mawardi, Wisnu; Muharam, Harjum; Haryanto, Mulyo - In: Economies : open access journal 11 (2023) 1, pp. 1-17

This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on … capital disclosure. However, at the same time, the financial expertise of the audit committee and intellectual capital … performance does not affect intellectual capital disclosure. …

Persistent link: https://www.econbiz.de/10013500883

Malaysian financial reporting standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence form the Malaysian financial...

Abdullah Jihad Rasmi Rabaya; Noradiva Hamzah; Norman … - In: Asian journal of accounting & governance 9 (2018), pp. 143-158

Persistent link: https://www.econbiz.de/10012051661

Corporate Governance, Bank Specific Characteristics, Banking Industry Characteristics,and Intellectual Capital (IC) Performance of Banks in Arab Gulf Cooperation Council (GCC) Countries

Al-Musalli1, Mahfoudh Abdul Karem; Ismail2, Ku Nor Izah Ku - In: Asian Academy of Management Journal of Accounting and … 8 (2012) Supp. 1, pp. 115-135

This paper examines the level of intellectual capital (IC) performance of listed banks in Arab Gulf Cooperation Council (GCC) countries using VAIC methodology and investigates the hypothesised impact of several corporate governance variables, bank specific characteristics and banking industry...

Persistent link: https://www.econbiz.de/10010752247