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...

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Bibliografische gegevens
Hoofdauteurs: Gizela Eleonora Hermando, Felizia Arni Rudiawarni, Dedhy Sulistiawan, Elżbieta Bukalska
Formaat: Artikel
Taal:English
Gepubliceerd in: LLC "CPC "Business Perspectives" 2023-07-01
Reeks:Investment Management & Financial Innovations
Onderwerpen:
accruals
earnings management
earnings quality
financial performance
intellectual capital
Online toegang: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

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