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...
| Main Authors: | , , , |
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| פורמט: | Article |
| שפה: | English |
| יצא לאור: |
LLC "CPC "Business Perspectives"
2023-07-01
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| סדרה: | Investment Management & Financial Innovations |
| נושאים: | |
| גישה מקוונת: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/18546/IMFI_2023_03_Hermando.pdf |