Purpose: This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators....

Purpose: The purpose of this paper is to explore the mediating effect of business strategy (BS) on intellectual capital (IC) and financial performance (FP). The impact of financial crisis is also a major topic of this research. Design/methodology/approach: This study applies BS as mediator to...

Purpose: This study aims to demonstrate the positive effect of human capital disclosure on firm performance, and to specify the boundary conditions of the relationship. Design/methodology/approach: The study applies the signaling and stakeholder perspectives and uses a one‐year lag design to...