The purpose of this paper is to show the influence of knowledge dynamics processes upon the intellectual capital in organizations. In the literature, the authors focus on knowledge dynamics and knowledge management or intellectual capital but very few papers discuss the influence of knowledge...

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...

As one of the five largest industries in China, the automotive industry may well become a prosperous market of production and a large consumer market, but with the 2019 novel coronavirus (COVID-19) outbreak, automotive companies have suffered great losses. How to maintain financial...

Efficiency in using of resources plays an important role in determining the strength of the organization. Efficiency measured purely on financial variables does not give the true picture especially in sectors which are intellectual capital intensive. The present paper is an attempt to measure...

This paper investigates the effect of intellectual capital (IC) and its components on the efficiency of Vietnamese commercial banks from 2007 to 2019 using the two-step Data Envelopment Analysis approach. Banks' efficiency scores are firstly estimated, while the relationship between IC and bank...

This paper describes a number of research projects carried out in the United Kingdom and elsewhere as part of a three-phase university research project on Master of Business Administration (MBA) teams. Building upon the earlier work, the aim of the later phase was to extend the offline into the...

As part of a safety-first principle during the COVID-19 pandemics, the vast majority of companies have enabled flexible working environments, reducing the number of employees in the premises. The global best practices have firstly been recorded among the ICT companies which offered teleworking...

I will summarize a lot of articles and news about intellectual capital as a part of learning how to build the literature you will found the articles and web links in the reference part of this summarized report:There's two ways the prior literature on intellectual capital disclosure practices in...