Purpose – This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in‐depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and...

Purpose – The purpose of this paper is to examine the relationship between firms' value drivers and their intellectual capital (IC). Design/methodology/approach – The health care sector (GICS 35) firms listed in the S&P500 were used to build a research censoring Tobit model by adopting...

Purpose – On the health care industry, the paper aims to study the effects of intellectual capital, identify using an input‐process‐output concept of human, customer, innovative and process capitals, on company performances. Design/methodology/approach – From a resource‐based and...

Purpose – Banks are the major suppliers of external funds for companies in China. The purpose of this paper is to examine whether Chinese banks exercise effective monitoring over borrowers in two lending decisions, including loan interest rates and loan renewals. Design/methodology/approach...