Intellectual Capital (IC) has been argued to be the key element of value creation in the contemporary economy. According to the results obtained in [Molnar, 2004] in the 1980s the share of tangible assets accounted for about 62% of market capitalization of companies on developed markets....

In recent decades, numerous empirical studies have demonstrated the importance of intellectual capital (IC) for efficiency and value creation (e.g. Chen et al. 2015; Kianto et al. 2013; Pulic 2000; Sydler et al. 2014). However, differences of cultural, economic or institutional context pose a range of...

This paper studies economic effects of the gender composition of corporate boards, employing a new and unique longitudinal dataset of virtually all Russian companies whose shares were traded on the national stock market between 1998 and 2014. Using multiple identification approaches, alternative...

Earnings management is found to be widely used by managers to alter financial reporting, whereas managers of seeking buyer firms might have particularly strong incentives to do so. The goal of the current research is to analyze the influence of accrual-based earnings management strategies and...

This paper studies economic effects of the gender composition of corporate boards, employing a new and unique longitudinal dataset of virtually all Russian companies whose shares were traded on the national stock market between 1998 and 2014. Using multiple identification approaches, alternative...