Traditional financial performance metrics have served well throughout the inclusion era, but they are no longer in sync with the skills and competitiveness that organizations are attempting to learn. This study examined the role of intellectual capital disclosure (ICD) in mediating the...

In the current global context, organisations are compelled to reposition themselves in the distribution chain due to changes in consumer behaviour. Consumers no longer simply seek products and services; instead, they are pursuing the maximisation of satisfaction promised by their providers. The...

We investigate how the accounting treatment of intangible assets on managers' likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a...