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The purpose of this paper is to propose and test an integrated model focusing on the drivers and consequences of intellectual capital in the context of the hotel industry.Design/methodology/approachA quantitative study was conducted, including 156 hotels located in Iran. Structural equation...
The purpose of this paper is to investigate whether aggressive pro forma earnings-reporting firms are difficult in relation to signalling sufficient intellectual capital (IC), and how the market reacts to aggressive pro forma earnings reporting.Design/methodology/approachContent analysis of 610...
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/approachData are collected from 16 listed banks in Thailand for the period 1997–2016. This paper uses the value-added intellectual...
The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies.Design/methodology/approachThe paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian Competition...
The purpose of this paper is to examine the effect of intellectual capital (IC) on financial performance (FP) for Indian companies listed on the Centre for Monitoring Indian Economy Overall Share Price Index (COSPI).Design/methodology/approachHypotheses were developed according to theories and...
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