Purpose: The purpose of this paper is to investigate the influence of intellectual capital (IC) on financial performance and, in turn, to provide insights into its impact on emerging economies. Design/methodology/approach: Data were collected from 34 textile firms in Bangladesh between 2013 and...

Purpose: The purpose of this paper is to, the first of its kind, investigate the relationship between the intellectual capital efficiency and organisational performance of the pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects of Intellectual Property...

Purpose: This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial...

Purpose: This paper aims to examine new public management (NPM) reform in New Zealand Universities (NZUs) and the process by which government policy changes generated service performance reporting (SPR), and how the SPR practices were institutionalised. It seeks to explain the underlying...

Purpose The purpose of this study is to develop a method to assess social performance. Traditionally, environment, social and governance (ESG) rating providers use subjectively weighted arithmetic averages to combine a set of social performance (SP) indicators into one single rating. To overcome...