Purpose: Fundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the previous studies, research and development (R&D) expenditure is recognized as a significant accounting item, which...

Purpose: This paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in India. Additionally, the study compares the association of input information on R&D investment (the reported R&D...

Corporate fraud is a matter of serious concern as it causes a challenge to the business organization in today's dynamic environment. Fraud is a wilful act to obtain money, property or other advantages that recipients are not actually entitled to own. It occurs in all countries and affects all...

Fraud has become a worldwide phenomenon and prime issue of concern. It dwells in all countries and affects all types of organisations irrespective of their size, profitability or industry. The primary objective of this paper is to provide an in-depth understanding of literature related to...

The purpose of the study is to explore and analyse the disciplinary question and answer (Q&A) trends prevailing in the scientific social network (SCN)/scientific collaborative network (SCN) also known as an academic social network (ASN), ResearchGate (RG) and to examine the subject wise status...