Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...

Purpose – The paper aims to identify the users of the Islamic corporate reporting (i.e. accounting information), in addition to the needs of such information. Design/methodology/approach – The paper has employed a conceptual framework of the Islamic corporate reporting based on a holistic...

Purpose – The objective of this paper is to examine the relationship between corporate governance (CG) and performance and capital structure of Malaysian listed companies. Design/methodology/approach – The data were collected from the 2009 annual reports of sample of 98 listed companies. The...

Purpose - This paper aims to study the budgeting system in a lighting manufacturing company in Iranian automotive industry. The paper also aims to suggest effective methods to improve the budgeting system. Design/methodology/approach - The paper implemented a case study method and used the...

The requirement of giving a ‘True and Fair View' (TFV) was introduced in 1947 into the Companies Act in the UK and later disseminated to the Companies Acts of Commonwealth countries. The requirement is ‘fairly presented' in the USA, which has a similar connotation to the ‘true and fair' of...