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Purpose – The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation....
Persistent link: https://www.econbiz.de/10014186997
The purpose of this study is to examine the intellectual capital disclosure (hereafter: ICD) among the Greek listed companies and compare this level of disclosure among companies of different sector and capitalisation. For this reason, a content analysis of 49 companies' annual reports was...
Persistent link: https://www.econbiz.de/10013033914
Purpose: In line with the knowledge-based economy development, their intellectual capitals play a vital role in achieving a sustainable competitive advantage. In the context of developing economy, cost management is taken into consideration as one of the most important strategies to attain...
Persistent link: https://www.econbiz.de/10012909151
Persistent link: https://www.econbiz.de/10013135505
prompted to pay high consideration in exchange for control of activities in acquirees. Substantial goodwill assets have been … economic environment. The study under review demonstrates that no listed company in Malawi recognises and accounts for goodwill …
Persistent link: https://www.econbiz.de/10013108685
allocations from goodwill to DLIA. Consistent with expectations, we find that non-GAAP firms that exclude amortization from non … depreciable assets and goodwill. Finally, we document earnings surprise and valuation benefits related to these allocation choices …
Persistent link: https://www.econbiz.de/10014362328
Relying on the resource dependence theory, this study investigates the effect on intellectual capital efficiency and its components of having board members who are former bureaucrats, using a sample of banks in Turkiye. The study uses a sample of 344 fırm-year observations of banks in Turkiye...
Persistent link: https://www.econbiz.de/10014347322
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
. Using AIFRS and AGAAP measures of goodwill and identifiable intangible assets for the same financial year and testing their … goodwill. For aggregated identifiable intangible assets there is no evidence that AIFRS conveys information beyond that in … intangibles, but not goodwill …
Persistent link: https://www.econbiz.de/10013131881
Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84%...
Persistent link: https://www.econbiz.de/10012954816