[PDF] Top 20 A revisionist study of Intellectual Capital disclosure in the international context

... authors of the present paper consider the combination (CA) + (I) + (Q) as potentially fruitful since these different techniques complement one another (see April, Bosma and Deglon, 2003), that is, ... See full document

... sample of 19 publicly listed companies on the Tehran Stock Exchange, this paper has examined the effect of intellectual capital on firm ...performance. In this paper, we ... See full document

... harmonize international accounting ...grounds, the adoption of International Accounting Standards [IASs] is a controversial issue particularly in the context of ... See full document

... results of London & Siva’s study (2011, pp. 846-855) shows that the most important characteristics of successful international companies regarding intellectual capital ... See full document

... with the present empirical approach to organizations should be noticed; the reduced number of banks involved (nine) and the reduced number of interviewees per bank ...Regarding ... See full document

... on the topic of Knowledge Management, mainly aimed at preserving and transferring intellectual capital, which promote the retention of critical knowledge in ... See full document

... number of proposals have appeared, designed to deal with special situations or needs arising from the current ...context. The model assumes that all the costs are charged to the ... See full document

... quantitative study as part of this paper, thus analyzing the contents of the papers related to intellectual capital published in international journals ... See full document

... over the last years, but specific studies regarding patent filing strategies are scarce (Fisch et ...2016). The use of international routes such as PCT, EP or direct filings under the ... See full document

... located in Ankara, which was established as the Modernist capital of Turkey in ...details the “internationality” of its architecture and provides a regional interpretation ... See full document

... our study is threefold. First, clearer insights into the factors for voluntary disclosure of information on intellectual capital could have important policy ...understanding ... See full document

... gaps in the literature regarding Intellectual Capital ...Although the study of IC in ‘macro’ level units such as nations or regions has grown in the ... See full document

... conceptualisation of knowledge as a resource establishes the theoretical connection between the RBV and the KBV of the firm (Malerba and Orsenico, ...2000). The notion ... See full document

... one of the most controversial studies in the past few ...shows the difference between total assets and total liabilities as the total equities and this can be interpreted very ... See full document

... Systems Capital (Walsh et al., 2008), Structural Capital represents all non- human stocks of codified knowledge in an ...remains in the organization when the employees ... See full document

... it, the fact is that the rate of change in the number of filings follows the evolution of the value of the most valuable ...patents. The ... See full document

... 4. Intellectual capital is an asset that measures the ability of the organization to create ...outside the organization. All these features have caused creation of value ... See full document

... These last five years were an unimaginable experience. Being from Açores, I arrived here knowing nothing and leave with a feeling of accomplishment, thanks to Universidade do Porto and Facul- dade de Engenharia. ... See full document

... allows the development of management control as responsibility centers, which are considered to be the foundation of management control, are situated between the management of ... See full document

... RESUMO: Este artigo objetiva verificar o nível de utilização dos conceitos de evidenciação do passivo, nos moldes dos padrões introduzidos pelo Intergovernamental Working Group of Experts on International ... See full document