The main objective of this exploratory study was to identify and analyse the indicators of intellectual capital in food industry of Serbia. The study investigated managers' perceptions of their usefulness, practical application, and factors that influence them. The respondents were surveyed by...

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 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...

This work addresses the concept of intellectual capital and its dimensions, and sums up the most referred to contributions to the topic. The objective of the work is to shed some light on a concept that, despite its increasing use in the literature on firms, lacks a definition that is shared by...

The current business environment press companies and researchers to seek new competitive factors, that permit achieve and/or maintain competitive advantage. Among those appears the intellectual capital concept. A component that represents the strategic knowledge assets owned by the company,...

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...

We explore how the structure of incentives contracts adjusts to the creation of quasi-rents by the delivery of certain types of contract obligations under weak third party enforcement (TPE). The situation invites quasi-rent appropriation by some contractor. We focus on possible ex-post...

Using evidence from recent work on truckers and disaggregated older data prior researchers did not have, we revisit a classic topic and find some new answers. We focus on differentials in average annual earnings at the firm level among mileage-paid over-the-road tractor-trailer drivers (road...

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...

Beyond the recent studies on intellectual capital (IC), we investigate whether knowledge assets (KA) moderate the relationship between IC and firm performance (FP). We use the recent data of all Australian Stock Exchange (ASX) listed companies. To test the developed hypotheses, we use structural...