PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...

This study examines the association between board structure and corporate performance, where performance is defined as the value added (VA) efficiency of the firm’s physical and intellectual resources rather than the more commonly used financial terms or profitability ratios. It is argued that the inclusion of intellectual elements into the measurement provides a long-term measurement of corpor...

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening pada sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode penelitian digunakan mengukur Intellectual Capital adalah Value Added Coefficient (VAIC), rasio Price to Book (PBV) dan Return on Asset (ROA). Analisis dalam meng...

Tujuan penelitian ini untuk mengetahui pengaruh langsung dari corporate social responsibility (CSR) terhadap financial performance, serta tidak performance melalui intellectual capital sebagai variabel mediasi. Pengolahan data menggunakan software Smart PLS. Data berasal laporan tahunan masing-masing perusahaan yang tergolong subsektor bank dan terdaftar pada Bursa Efek Indonesia periode 2011-2...

this study analyses the relationship of intellectual capital with financial performance measures of indian textile sector for a period of 10 years ranging from 2002 to 2012. for the study, corporate annual reports, especially the profit and loss accounts and balance sheets of the selected companies for the relevant years have been used from cmie prowess database. value added intellectual coeffi...

Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...