Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...

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...

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 (1) to examine the integration impact of IT assets (e.g., intangible IT resources, IT capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the relationship between IT assets and sustainable competitive...

This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human...

This study aimed to identify and analyse the sustainability of private universities in East Java in terms of their ability to utilize knowledge-based strategic assets. The approach used was the quantitative approach (positivism), using a survey research method. The data obtained was number...

This study aims to describe the intellectual capital disclosure practices in the biggest Indonesian universities and to empirically examine the impact of intellectual capital disclosure on prospective student interest. Data were drawn from official website of Indonesian universities. The result...

Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

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...