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

Intellectual capital performance model and comprehensive financial performance : evidence from firms listed in the Jakarta Islamic Index

Ulum, Ihyaul; Soepriyanto, Gatot - In: International journal of learning and intellectual capital 18 (2021) 4, pp. 352-364

Persistent link: https://www.econbiz.de/10012670929

Financial reporting quality for banks in Egypt and the UAE

El-Bannany, Magdi - In: Corporate ownership & control : international … 15 (2017/2018) 2, pp. 116-131

Persistent link: https://www.econbiz.de/10011992984

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

Factors influencing accounting conservatism in Banks : the UAE case

El-Bannany, Magdi - In: Journal of governance and regulation : international … 6 (2017) 2, pp. 14-21

Persistent link: https://www.econbiz.de/10011878170

Modified value-added intellectual coefficient (MVAIC) and traditional financial performance of Indonesian biggest companies

Ulum, Ihyaul; Kharismawati, Noviar; Syam, Dhaniel - In: International journal of learning and intellectual … 14 (2017) 3, pp. 207-219

Persistent link: https://www.econbiz.de/10011846825

Testing the relationship between intellectual capital and a firm's performance : an empirical investigation regarding financial industries of Pakistan

Ahmad, Muhammad; Ahmed, Naveed - In: International journal of learning and intellectual … 13 (2016) 2/3, pp. 250-272

Persistent link: https://www.econbiz.de/10011597636

Board diversity and intellectual capital performance : The moderating role of the effectiveness of board meetings

Al-Musali, Mahfoudh Abdul Karem Mahfoudh; Ku Ismail, Ku … - In: Accounting Research Journal 28 (2015) 3, pp. 268-283

Purpose – The purpose of this paper is to investigate if the effectiveness of board meetings moderates the relationship between board diversity (in terms of educational level and nationality) and intellectual capital (IC) performance. Design/methodology/approach – The empirical data are...

Persistent link: https://www.econbiz.de/10014676639

Board diversity and intellectual capital performance : the moderating role of the effectiveness of board meetings

Mahfoudh Abdul Karem Mahfoudh Al-Musali; Ku Nor Izah Ku … - In: Accounting research journal 28 (2015) 3, pp. 268-283

Persistent link: https://www.econbiz.de/10011522129