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Global Evidence on Profit Shifting Within Firms and Across Time

Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2022

We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax indicator faced by all subsidiaries of a...

Persistent link: https://www.econbiz.de/10014238187

Intellectual capital disclosure of Hungarian and Czech listed firms

Lippai-Makra, Edit; Rádóczi, Zsolt; Kovács, … - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 43-59

The purpose of this paper is to investigate the level of intellectual capital (IC) disclosure of the largest Czech and Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize that a significant positive relationship exists...

Persistent link: https://www.econbiz.de/10012202010

The performance of the financial sector during the COVID-19 pandemic

Savitri, Enni; Nik Herda Nik Abdullah; Musfi, Putri Nabila - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 377-386

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 intellectual capital and enterprise risk management on the financial …. Meanwhile, enterprise risk management was found to have no effect on financial performance. In addition, the findings show that …

Persistent link: https://www.econbiz.de/10014246924

Value chain in the relationship of intellectual capital and firm's performance

Suharman, Harry; Hapsari, Dini Wahjoe; Hidayah, Nurul; … - In: Cogent business & management 10 (2023) 1, pp. 1-19

resource management. Furthermore, through mandatory company regulations, this study contributes formulating company policies …

Persistent link: https://www.econbiz.de/10014481207

Unraveling the dynamics of intellectual capital, firm performance, and the influential moderators : BIG4 auditors and group affiliation

Mohapatra, Swati; Pattanayak, Jamini Kanta - In: International Journal of Financial Studies : open … 12 (2024) 1, pp. 1-29

concern perspectives and implies that management and regulatory bodies may adopt a balanced approach while enhancing the FP …

Persistent link: https://www.econbiz.de/10014502392

Measuring intellectual capital in the university sector using a fuzzy logic expert system

Veltri, Stefania; Mastroleo, Giovanni; … - In: Knowledge management research & practice : KMRP 12 (2014) 2, pp. 175-192

Persistent link: https://www.econbiz.de/10010383439

A new measurement of intellectual capital and its impact on innovation performance in an open innovation paradigm

Chen, Jin; Zhao, Xiaoting; Wang, Yuandi - In: International journal of technology management : IJTM 67 (2015) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10011491379

EIC : a new tool for intellectual capital performance measurement

Krstić, Bojan; Bonić, Ljiljana - In: Prague economic papers : a bimonthly journal of … 25 (2016) 6, pp. 723-741

Persistent link: https://www.econbiz.de/10011643715

Intellectual capital efficiency : evidence from Bangladesh

Rahman, Sheehan; Ahmend, Jashim Uddin - In: Advances in management & applied economics 2 (2012) 2, pp. 109-146

The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...

Persistent link: https://www.econbiz.de/10009568775

Contribution in Kind with Intangible Assets and Goodwill - Interpreting Corporation Law with International Financial Reporting Standard Principles (Die Sacheinlagefähigkeit von imm...

Mueller, Lukas - 2011

Until recently, it was unclear whether goodwill or intangible assets are a possible consideration for newly issued stocks according to Swiss Joint Stock Corporations Law. This is especially problematic because Swiss Corporations law has a nominal capital approach under which it is generally...

Persistent link: https://www.econbiz.de/10013128701