Purpose: The purpose of this paper is to examine the causal effect of intellectual capital (IC) performance on financial performance at Thai listed banks. Design/methodology/approach: Data are collected from 16 listed banks in Thailand for the period 1997–2016. This paper uses the value-added...

The effects of the Covid-19 pandemic on firms' performance have been extensively investigated. However, the abnormal returns and volatilities across industries during different waves of the pandemic using an event study have largely been neglected in the existing literature, particularly for...

Fiscal decentralisation has attracted attention from government, academic studies, and international institutions with the aims of enhancing economic growth in recent years. One of the difficult issues is to measure satisfactorily the degree of fiscal decentralisation across countries. This...

Fiscal decentralisation is a complex theoretical and practical issue. The literature is currently divided on whether there is a positive or negative relationship between fiscal decentralisation and economic growth, and it appears that this is in large part due to inconsistent measures of fiscal...

This thesis investigates economic aspects of the measurement of fiscal decentralisation to establish how a nation’s fiscal arrangements can be consistently measured, so they can be compared internationally. A new index of fiscal decentralisation is developed that reflects two key elements of...