Zobrazeno 1 - 10
of 86
pro vyhledávání: '"Mangena, Musa"'
Yes
In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and ex
In this paper, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and ex
Externí odkaz:
http://hdl.handle.net/10454/9827
Autor:
Li, Jing, Mangena, Musa
Yes
Purpose - A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little
Purpose - A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little
Externí odkaz:
http://hdl.handle.net/10454/9823
Publikováno v:
Journal of Financial Reporting and Accounting, 2023, Vol. 22, Issue 1, pp. 147-180.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-07-2023-0425
Autor:
Núnez Chicharro, Montserrat, Mangena, Musa, Alonso Carrillo, María Inmaculada, Priego De La Cruz, Alba María
Publikováno v:
Sustainability Accounting, Management and Policy Journal, 2023, Vol. 15, Issue 1, pp. 171-206.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/SAMPJ-07-2022-0375
Yes
This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that overall IC disclosure is positively associated with audit committee
This paper, using data from 100 UK listed firms, investigates the relationship between audit committee characteristics and intellectual capital (IC) disclosure. We find that overall IC disclosure is positively associated with audit committee
Externí odkaz:
http://hdl.handle.net/10454/9822
Yes
This study investigates whether participation in goal-setting within performance measurement and evaluation processes affects goal commitment and if so, whether the effect is mediated by procedural fairness and interpersonal trust. Using a s
This study investigates whether participation in goal-setting within performance measurement and evaluation processes affects goal commitment and if so, whether the effect is mediated by procedural fairness and interpersonal trust. Using a s
Externí odkaz:
http://hdl.handle.net/10454/9826
Yes
ICAS and The Scottish Accountancy Trust for Education and Research (SATER)
ICAS and The Scottish Accountancy Trust for Education and Research (SATER)
Externí odkaz:
http://hdl.handle.net/10454/9820
Yes
The Institute of Chartered Accountants of Scotland (ICAS) and The Scottish Accountancy Trust for Education and Research (SATER)
The Institute of Chartered Accountants of Scotland (ICAS) and The Scottish Accountancy Trust for Education and Research (SATER)
Externí odkaz:
http://hdl.handle.net/10454/10020
Autor:
Mangena, Musa, Tauringana, V.
This paper contributes to our understanding of compliance with non-mandatory statements of best practice. Specifically, we examine the efficacy of agency-related mechanisms on the degree of disclosure compliance with the ASB Statement on interim repo
Externí odkaz:
http://hdl.handle.net/10454/3547