Impact of intellectual capital on earnings management and financial performance

Impact of intellectual capital on earnings management and financial performance

Intellectual capital is widely recognized as one of the most important assets in modern businesses, but it is only reported in the financial statement in certain conditions. This study aims to evaluate the role of value-added intellectual capital (VAIC) in moderating the relationship between earning...

Descripció completa

Dades bibliogràfiques
Autors principals: Gizela Eleonora Hermando, Felizia Arni Rudiawarni, Dedhy Sulistiawan, Elżbieta Bukalska
Format: Article
Idioma:English
Publicat: LLC "CPC "Business Perspectives" 2023-07-01
Col·lecció:Investment Management & Financial Innovations
Matèries:
accruals
earnings management
earnings quality
financial performance
intellectual capital
Accés en línia:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18546/IMFI_2023_03_Hermando.pdf

Internet

https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18546/IMFI_2023_03_Hermando.pdf

Ítems similars