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An analysis of intellectual capital disclosure by Portuguese companies

Branco, Manuel Castelo; Delgado, Catarina; Sá, Manuel; … - In: EuroMed journal of business 5 (2010) 3, pp. 258-278

Persistent link: https://www.econbiz.de/10008699985

Determinants of intellectual capital reporting : evidence from annual reports of Malaysian listed companies

Ousama, Abdulrahman Anam; Fatima, Abdul-Hamid; … - In: Journal of accounting in emerging economies : JAEE 2 (2012) 2, pp. 119-139

Persistent link: https://www.econbiz.de/10009574394

The effects of industry type, company size and performance on Chinese companies' IC disclosure : a research note

An, Yi; Davey, Howard; Eggleton, Ian R. C. - In: Australasian accounting business and finance journal : AABF 5 (2011) 3, pp. 107-116

Persistent link: https://www.econbiz.de/10010243812

Value relevance of intellectual capital in Indian pharmaceutical sector : does size of firm matter?

Maji, Santi Gopal; Goswami, Mitra - In: Research bulletin / The Institute of Cost Accountants … 41 (2015) 2, pp. 85-103

Persistent link: https://www.econbiz.de/10011488065

Corporate Reporting of Intellectual Capital : Evidence from UK Companies

Unerman, Jeffrey - 2009

This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

Persistent link: https://www.econbiz.de/10012764455

Small and vulnerable : small firm productivity in the great productivity slowdown

Chen, Sophia; Lee, Do - 2020

We provide broad-based evidence of a firm size premium of total factor productivity (TFP) growth in Europe after the Global Financial Crisis. The TFP growth of smaller firms was more adversely affected and diverged from their larger counterparts after the crisis. The impact was progressively...

Persistent link: https://www.econbiz.de/10012487176

Determinants of value creation in emerging market firms : an empirical examination

Kumar, Rajesh; Kovilathumpaday Sukumaran, Sujit - In: Review of economics & finance 17 (2019) 3, pp. 79-92

Persistent link: https://www.econbiz.de/10012105333

Intellectual capital and innovativeness in software development firms : the moderating role of firm size

Tarus, Daniel Kipkirong; Sitienei, Emmanuel Kiptanui - In: Journal of African business 16 (2015) 1/2, pp. 48-65

Persistent link: https://www.econbiz.de/10011777074

Determinants of intellectual capital disclosure of financial institutions in an emerging economy

Mamun, Syed A.; Aktar, Alima; Safiuddin, Md. - In: Journal for global business advancement : JGBA 13 (2020) 6, pp. 732-754

Persistent link: https://www.econbiz.de/10012542280

The adoption of non-rival inputs and firm scope

Jiang, Xian; Rubinton, Hannah - 2024

Custom software is distinct from other types of capital in that it is non-rival—once a firm makes an investment in … custom software. In the model, firms choose whether to adopt custom software, the intensity of their investment, and their …-rivalrous custom software investment. Using the calibrated model, we assess the extent to which the decline in the rental rate of …

Persistent link: https://www.econbiz.de/10014505806