Narrow search
Showing 1 - 10 of 97
Cover Image
Value relevance of goodwill accounting : how a forward-looking valuation approach guides goodwill recoverability
Just, Ruben; Honold, Dirk; Meckl, Reinhard - In: Cogent business & management 10 (2023) 3, pp. 1-28
This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …
Persistent link: https://www.econbiz.de/10014506314
Cover Image
Corporate governance on intellectual capital disclosure and market capitalization
Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris; … - In: Cogent business & management 7 (2020) 1, pp. 1-14
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...
Persistent link: https://www.econbiz.de/10012626141
Cover Image
Intellectual capital and investment efficiency : the mediating role of strategic management accounting practices
Trinh Hiep Thien; Nguyen Xuan Hung - In: Cogent business & management 10 (2023) 2, pp. 1-41
between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the …
Persistent link: https://www.econbiz.de/10014505091
Cover Image
Value chain in the relationship of intellectual capital and firm's performance
Suharman, Harry; Hapsari, Dini Wahjoe; Hidayah, Nurul; … - In: Cogent business & management 10 (2023) 1, pp. 1-19
State-Owned Enterprises (SOEs) are companies whose majority shares are owned by the government. The prime focus of this paper, determine the impact of intellectual capital in State-Owned Enterprises (SOEs) on firm performance using the value chain as a mediating variable. This research...
Persistent link: https://www.econbiz.de/10014481207
Cover Image
The role of capital in microfinance financial performance and cultural sustainability
Wirasedana, I. Wayan Pradnyantha; Sudarma, Made; … - In: Cogent business & management 11 (2024) 1, pp. 1-15
This study seeks to understand the role of intellectual capital and capital structure in maintaining the financial performance and cultural sustainability of village credit unions in Bali, locally known as lembaga perkreditan desa (LPD), which is crucial in the funding of cultural and religious...
Persistent link: https://www.econbiz.de/10014534172
Cover Image
Determinants of information users in local public accounting
Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...
Persistent link: https://www.econbiz.de/10014439685
Cover Image
Factors affecting the implementation of environmental management accounting : a case study of pulp and paper manufacturing enterprises in Vietnam
Thu Hien Nguyen - In: Cogent business & management 9 (2022) 1, pp. 1-22
Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...
Persistent link: https://www.econbiz.de/10014443585
Cover Image
Students' perception of the auditing profession in Vietnam : the effect of proximity and knowledge on auditors' stereotype
Ngoc Tran Thanh Thuy; Trương Thị Hạnh Dung; Minh … - In: Cogent business & management 9 (2022) 1, pp. 1-25
The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey...
Persistent link: https://www.econbiz.de/10014444836
Cover Image
Factors affecting the professional skepticism of independent auditors in Viet Nam
Ta Thu Trang; Doan Thanh Nga; Pham Duc Cuong; Hoai Nam Tran - In: Cogent business & management 9 (2022) 1, pp. 1-18
The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....
Persistent link: https://www.econbiz.de/10014429043
Cover Image
Human resource accounting disclosure among listed companies in Vietnam : an empirical study
Pham Duc Hieu; Thi Huyen Chu; Thi Bich Ngoc Hoang; Lai … - In: Cogent business & management 9 (2022) 1, pp. 1-15
This study examines the association between corporate attributes and human resource accounting disclosures of non-financial companies listed on the Vietnam Stock Exchange. Data were obtained from the annual reports of 80 selected companies for the period 2016-2018. Content analysis was also...
Persistent link: https://www.econbiz.de/10014429197