The aim of this paper is to pave the way towards the inclusion of mainstream sociological approaches (based on Luhmann's approach) for the studies of firms-organizations. In social sciences we can observe that the theoretic consequences of a paradigm shift is significantly represented by the...

Begriffe wie "Black Swan" Ereignis oder "Systemrisiko" sind heute fest im Unternehmenswortschatz verankert, hauptsächlich infolge schwerwiegender Katastrophen wie der globalen Finanzkrise von 2008, der globalen Influenza H1N1 Pandemie von 2009, oder Japans Tōhoku-Erdbeben von 2011. Diese...

Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...

Whether the corporate governance (CG) and intellectual capital (IC) affects the firms' financial performance and corporate social responsibility (CSR) disclosure of Australian stock exchange (ASX) listed firms or not? To answer this crucial question we use the data of all firms listed at ASX for...

Objective: The aim of this paper is to identify basic relationships between intellectual capital efficiency in banks, their corporate governance, and their financial performance. Examining these relationships seems justified as up to now the topic has been investigated relatively rarely....

The financial report of a company reveals how successfully it is competing and operating its business. The financial report serves as a guide for management in terms of making decisions that will help the company enhance its performance. The purpose of this study is to examine the effects of...

The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014-2021. The article applied partial least squares and found that firm size and...