Intellectual capital

The paper proposes a comprehensive model for resistance economy focused on intellectual capital in order to achieve a progressive, resilient, stable, and productive economy which is one of the primary goals of each nation, thus enabling decision-makers to provide opportunities for reconstructing and improving systematic performance and take advantage of the resulting complex changes to introduce positive social developments.

20p longtimenosee10 26-04-2024 4 3   Download

The main objective of this study is to examine the effect of intellectual capital, debt policy, company size, supply chain and liquidity on earnings per share and dividends per share as intervening variables in companies registered in the LQ 45 stock market index that consists of 45 companies for the 2014-2016 period in Indonesia. Using a purposive sampling method obtained data (panels) of 60 observation data from 20 companies.

7p longtimenosee09 08-04-2024 7 1   Download

This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.

210p runthenight04 02-02-2023 12 3   Download

This study examines the impact of intellectual capital and strategic orientations (market orientation, learning orientation and technology orientation) on innovation capability and firm performance of small-to-medium enterprises (SMEs) in the Information and Communications Technology (ICT) industry in Malaysia. The following sections introduce the research background and elaborate on the problems identified for further investigation. The rationale and objectives of the study are also presented. The chapter ends with an outline of the structure of this thesis.

233p runthenight04 02-02-2023 10 3   Download

The purpose of the thesis "An empirical analysis of firm innovation capability and performance of Indonesian ICT SMEs" is to explore the antecedents of innovation capability and firm performance of ICT SMEs within clusters in Jakarta and Bandung in Indonesia. A causal model was proposed and tested by using Partial Least Squares (PLS-SEM). Findings reveal that intellectual capital is a major contributor of innovation capability. Surprisingly, being spatially close in a specific location does not trigger firms to have innovation capability.

269p runthenight04 02-02-2023 6 2   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4   Download

Bài viết Bàn luận về phương pháp đo lường vốn trí tuệ và hiệu quả sử dụng vốn trí tuệ nghiên cứu và trình bày khái niệm, phương pháp đo lường vốn trí tuệ và hiệu quả sử dụng vốn trí tuệ trong các doanh nghiệp nói chung dựa theo phương pháp đo lường đơn giản là Hệ số giá trị tăng thêm của vốn trí tuệ “The value added of intellectual capital coefficient” được phát triển bởi Pulic từ năm 2000 cho đến nay.

5p vilexus 05-10-2022 19 3   Download

Mục tiêu của đề tài là nghiên cứu thực nghiệm về tác động của việc lựa chọn cấu trúc vốn (capital structure) và vốn trí tuệ (intellectual capital) đến thành quả (performance) của các doanh nghiệp ngành logistics tại Việt Nam. Từ đó đưa ra các kiến nghị và đề xuất dựa trên kết quả nghiên cứu nhằm nâng cao hiệu quả hoạt động kinh doanh của các công ty logistics tại Việt Nam.

109p thiennhaikhach04 18-07-2021 32 11   Download

The research subject of the dissertation is theoretical issues on capital contribution to establish companies by IPR, the reality of the law and practice of law enforcement on capital contribution to establish companies by IPR in Vietnam, and the law of some countries on this issue.

27p angicungduoc11 17-04-2021 19 5   Download

The thesis assesses the impact of mastery leadership style, intellectual capital and absorption capacity on process innovation in power generation enterprises.

0p trinhthamhodang8 20-10-2020 24 1   Download

This paper tries to suggest a comprehensive, easy to use and relatively limitation free valuation ratio model termed Intellectual Capital Value (ICV), which is modification of existing ratio based models available.

12p guineverehuynh 17-06-2020 14 2   Download

A summary of dissertation submitted for the Degree of Doctor of Philosophy in Accounting: Mediating effect of strategic management accounting practices in the relationship between intellectual capital and corporate performance Evidence from Vietnam

50p dungmaithuy 18-09-2019 58 2   Download

This article focuses on clarifying the theoretical issues of knowledge resources in enterprises and the current state of accounting of intellectual resources in particular and intangible assets accounting in general in Vietnam in the integration period. Based on the research on content, requirements for managing knowledge resources and accounting methods, this article provides the guiding principles for the development of the accounting of intangible assets to exploit enterprises’ knowledge resources.

12p truongtien_08 06-04-2018 61 2   Download