This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the...

The internet medical industry is a new direction of the medical industry; however, internet medical enterprises have been going through a reshuffling period after 2016 and urgently need to improve their performance. The main aim of this study was to reveal the relationship between intellectual...

How to manage financial performance through the utilization of intellectual capital (IC) is an important issue in the knowledge economy. The objective of this study is to investigate the impact of IC on financial performance for manufacturing listed companies in the Chinese context. Financial...

The financial report of a company reveals how successfully it is competing and operating its business. The financial report serves as a guide for management in terms of making decisions that will help the company enhance its performance. The purpose of this study is to examine the effects of...

This study contributes to the intellectual capital (IC) area of literature by investigating the impact of IC on the firm’s financial performance of two main sectors in the Bahrain Bourse, financial and service sectors, during five years, 2013–2017. The study employs canonical correlation...

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...

The importance of intellectual capital (IC) in past decades unfolds several dimensions of firm performance (FP). Still, the contradictory and inconclusive relationship between IC and FP in the literature motivates the researchers to explore further and understand the empirical connection using...

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...

This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...