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    المصدر: Finance: Theory and Practice; Том 26, № 5 (2022); 49-59 ; Финансы: теория и практика/Finance: Theory and Practice; Том 26, № 5 (2022); 49-59 ; 2587-7089 ; 2587-5671 ; 10.26794/2587-5671-2022-26-5

    وصف الملف: application/pdf

    Relation: https://financetp.fa.ru/jour/article/view/1804/1048; Guthrie J., Petty R. Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital. 2000;1(3):241–251. DOI:10.1108/14691930010350800; Vitolla F., Raimo N., Rubino M. Intellectual capital disclosure and firm performance: An empirical analysis through integrated reporting. In: Embracing diversity in organisations: 7th Int. OFEL conf. on governance, management and entrepreneurship (Dubrovnik, April 5–6, 2019). Zagreb: Governance Research and Development Centre; 2019:245–255. URL: https://www.econstor.eu/bitstream/10419/196084/1/ofel-2019-p245–255.pdf; De Villiers C., Sharma U. A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting. Critical Perspectives on Accounting. 2020;70:101999. DOI:10.1016/j.cpa.2017.05.003; Salvi A., Vitolla F., Giakoumelou A., Raimo N., Rubino M. Intellectual capital disclosure in integrated reports: The effect on firm value. Technological Forecasting and Social Change. 2020;160:120228. DOI:10.1016/j.techfore.2020.120228; Vitolla F., Raimo N. Adoption of integrated reporting: Reasons and benefits — a case study analysis. International Journal of Business and Management. 2018;13(12):244–250. DOI:10.5539/ijbm.v13n12p244; Challa M. L., Malepati V., Kolusu S. N.R. S&P BSE Sensex and S&P BSE IT return forecasting using ARIMA. Financial Innovation. 2020;6:47. DOI:10.1186/s40854–020–00201–5; Guthrie J. T., Wigfield A., Metsala J. L., Cox K. E. Motivational and cognitive predictors of text comprehension and reading amount. Scientific Studies of Reading. 1999;3(3):231–256. DOI:10.1207/s1532799xssr0303_3; Petty R., Guthrie J. Intellectual capital literature review: Measurement, reporting and management. Journal of Intellectual Capital. 2000;1(2):155–176. DOI:10.1108/14691930010348731; Goh C. P., Lim P. K. Disclosing intellectual capital in company annual reports: Evidence from Malaysia. Journal of Intellectual Capital. 2004;5(3):500–510. DOI:10.1108/14691930410550426; Anam A. O., Fatima H. A., Majdi R. H.A. Effects of intellectual capital information disclosed in annual reports on market capitalization: Evidence from Bursa Malaysia. Journal of Human Resource Costing & Accounting. 2011;15(2):85–101. DOI:10.1108/14013381111157328; Ross S. A. The determination of financial structure: The incentive-signalling approach. The Bell Journal of Economics. 1977;8(1):23–40. DOI:10.2307/3003485; Widarjo W., Rahmawati, Bandi, Widagdo A. K. Underpricing and intellectual capital disclosure: Evidence from Indonesia. Global Business Review. 2020;21(6):1325–1337. DOI:10.1177/0972150919857017; Solikhah B., Wahyudin A., Rahmayanti A. A.W. The extent of intellectual capital disclosure and corporate governance mechanism to increase market value. The Journal of Asian Finance, Economics and Business. 2020;7(10):119–128. DOI:10.13106/jafeb.2020.vol7.no10.119; Cerbioni F., Parbonetti A. Exploring the effects of corporate governance on intellectual capital disclosure: An analysis of European biotechnology companies. European Accounting Review. 2007;16(4):791–826. DOI:10.1080/09638180701707011; White G., Lee A., Tower G. Drivers of voluntary intellectual capital disclosure in listed biotechnology companies. Journal of Intellectual Capital. 2007;8(3):517–537. DOI:10.1108/14691930710774894; White G., Lee A., Yuningsih Y., Nielsen C., Bukh N. P. The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies. Journal of Intellectual Capital. 2010;11(4):519–536. DOI:10.1108/14691931011085669; Bukh N. P., Nielsen C., Gormsen P., Mouritsen J. Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal. 2005;18(6):713–732. DOI:10.1108/09513570510627685; Cordazzo M., Vergauwen P. G.M.C. Intellectual capital disclosure in the UK biotechnology IPO prospectuses. Journal of Human Resource Costing & Accounting. 2012;16(1):4–19. DOI:10.1108/14013381211272617; Mehrotra V., Malhotra A. K., Pant R. Intellectual capital disclosure by the Indian corporate sector. Global Business Review. 2018;19(2):376–392. DOI:10.1177/0972150917713562; Abeysekera I., Guthrie J. An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting. 2005;16(3):151–163. DOI:10.1016/S1045–2354(03)00059–5; Schneider A., Samkin G. Intellectual capital reporting by the New Zealand local government sector. Journal of Intellectual Capital. 2008;9(3):456–486. DOI:10.1108/14691930810892036; Bharathi Kamath G. Intellectual capital and corporate performance in Indian pharmaceutical industry. Journal of Intellectual Capital. 2008;9(4):684–704. DOI:10.1108/14691930810913221; Sonnier B. M., Carson K. D., Carson P. P. Accounting for intellectual capital: The relationship between profitability and disclosure. The Journal of Applied Management & Entrepreneurship. 2007;12(2):3–14.; Li J., Pike R., Haniffa R. Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research. 2008;38(2):137–159. DOI:10.1080/00014788.2008.9663326; García-meca E., Parra I., Larrán M., Martínez I. The explanatory factors of intellectual capital disclosure to financial analysts. European Accounting Review. 2005;14(1):63–94. DOI:10.1080/0963818042000279713; Parshakov P., Shakina E. Do companies disclose intellectual capital in their annual reports? New evidence from explorative content analysis. Journal of Intellectual Capital. 2020;21(6):853–871. DOI:10.1108/JIC-03–2019–0040; Smriti N., Das N. The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI. Journal of Intellectual Capital. 2018;19(5):935–964. DOI:10.1108/JIC-11–2017–0156; Kamath G. B. Impact of intellectual capital on financial performance and market valuation of firms in India. International Letters of Social and Humanistic Sciences. 2015;48:107–122. DOI:10.18052/www.scipress.com/ILSHS.48.107; Mondal A., Ghosh S. K. Intellectual capital and financial performance of Indian banks. Journal of Intellectual Capital. 2012;13(4):515–530. DOI:10.1108/14691931211276115; Gujarati D. N., Porter D. C. Basic econometrics. New York: McGraw-Hill Education; 2017. 440 p.; Field A. Discovering statistics using IBM SPSS statistics. Thousand Oaks, CA: SAGE Publications; 2013. 915 p.; Hill R. C., Griffiths W. E., Lim G. C. Principles of econometrics. 4th ed. Hoboken, NJ: John Wiley & Sons, Inc.; 2011. 758 p.; Muttakin M. B., Khan A., Belal A. R. Intellectual capital disclosures and corporate governance: An empirical examination. Advances in Accounting. 2015;31(2):219–227. DOI:10.1016/j.adiac.2015.09.002; Duff A. Intellectual capital disclosure: Evidence from UK accounting firms. Journal of Intellectual Capital. 2018;19(4):768–786. DOI:10.1108/JIC-06–2017–0079; https://financetp.fa.ru/jour/article/view/1804

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