The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative...

The impact of intellectual capital on firm performance is one of the key aspects of strategic management. This is particularly crucial for firms in the high-tech or service sectors. Intellectual capital dimensions, including human, organisational and social capital, are key to developing...

Recent studies suggest a potential relationship between intellectual capital dimensions and dynamic capabilities in achieving superior performance. However, these studies have made little effort to develop a framework for understanding this relationship, which is unsettling for managers. To...

The purpose of this research is to analyze the relationship between intellectual capital and organizational performance with the mediating rol of intrinsic motivation in higher education institutions. We conducted an empirical study with a sample of 815 employees from public and private...

This study aims to identify acceptable RIC indicators for Indonesian conditions. The article discusses RIC indicators developed from NICs modified from Bontis's and tailored to the requirements of Indonesia. The research was carried by utilizing data from IC disclosures in 38 Indonesian areas....

Intellectual capital is recognized as the most important driver of economic development and the key to enhancing innovation and performance. This research seeks to examine the impact of intellectual capital (human, relational, and structural) on employee performance through the mediating role of...