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Intellectual capital, isomorphic forces and internal controls over financial reporting in Ugandan microfinance institutions
Kabuye, Frank; Alinda, Kassim; Bugambiro, Nicholas; … - In: Cogent business & management 8 (2021) 1, pp. 1-23
The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...
Persistent link: https://www.econbiz.de/10012649554
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The quality of nonfinancial voluntary disclosure : a systematic literature network analysis on sustainability reporting and integrated reporting
Minutiello, Valentina; Tettamanzi, Patrizia - In: Corporate social responsibility and environmental management 29 (2022) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10012807804
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Disclosure of intellectual capital in financial reports : case of Latvia
Lentjushenkova, Oksana; Zarina, Vita; Titko, Jelena - In: Oeconomia Copernicana 10 (2019) 2, pp. 341-357
Persistent link: https://www.econbiz.de/10012230374
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The value of intangibles and diversity on boards looking towards economic future returns : evidence from non-financial Iberian business organisations
Lopes, Ilídio Tomás; Ferraz, Duarte Pitta - In: International journal of business excellence 10 (2016) 3, pp. 392-417
Persistent link: https://www.econbiz.de/10011666320
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The role on intellectual capital and its accounting recognition and measurement
Minovski, Zoran; Jancevska, Ivana - In: Journal of contemporary economic and business issues 5 (2018) 1, pp. 67-76
main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach … when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …
Persistent link: https://www.econbiz.de/10011862252
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Intangible assets and crash risk : the case of low intellectual capital firms in Indonesia
Sulistiawan, Dedhy; Rudiawarni, Felizia Arni; Sergi, … - In: The American economist : journal of the International … 68 (2023) 2, pp. 216-232
Persistent link: https://www.econbiz.de/10014382605
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Potholes of knowledge accounting model
Mohammad, Ahmed Ali - In: International journal of learning and intellectual … 10 (2013) 3/4, pp. 314-325
Persistent link: https://www.econbiz.de/10010252938
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Accounting implications of blockchain : a hyperledger composer use case for intangible assets
Church, Kimberly Swanson; Smith, Sean Stein; Kinory, Ethan - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 23-52
Persistent link: https://www.econbiz.de/10013162114
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Accounting and marketing dimensions of innovations
Dyhdalewicz, Anna; Widelska, Urszula - In: E-Finanse : finansowy kwartalnik internetowy 13 (2017) 2, pp. 1-13
accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …
Persistent link: https://www.econbiz.de/10011756823