This paper examines the future of IC reporting by offering critical reflection on different forms of reporting, with a particular focus on Integrated Reporting (IR). While, the Global Reporting Initiative (GRI) framework for corporate social responsibility disclosures, the International...

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...

Persistent competitive pressure induced by globalization, deregulation and technological changes has forced the companies to rely on continuous innovations for survival and growth. Innovation, in turn, is primarily achieved by the investment of intangible assets. It is, therefore, hardly...

Since 1980, US corporate valuations have risen relative to assets and operating margins have grown. The possibility of sustained economic rents has raised concerns about economic dynamism and inequality. But rising profits could come from political rents or, instead, from returns to investments...

I elaborate upon the foundations of Gecon – Economic Management System – model to propose a new theory on goodwill and other identified intangibles with indefinite useful lives. I reason that firm value is made up of its physical and intangible wealth, both continuously affected by passage...

This paper examines the extent to which management makes accounting choices to record intangible assets based on their insights into the underlying economics of their firm. It exploits a setting in which management have accounting discretion to record a wide range of intangible assets. The...