Extended Value-Added Intellectual Coefficient and Financial Reporting Quality: Moderating Role of Global Financial Crisis
Abstract:Besides traditional approaches, this study aimed to construct and validate the new model of intellectual capital and financial reporting quality and created a deeper and better understanding through the use of rigorous secondary data. It adopted new formula of intellectual capital instead of traditional primary measures and explored the role of financial reporting quality in financial success of firms. Study is helpful for decision makers, especially from the manufacturing sector, to mould their practices acco… Show more
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