An Integrated Model to Explain How Intellectual Capital Affects Earnings Quality: Some Evidence from Asian Emerging Economies

• Main Author: Mutuc, Eugene B.
• Format: text
• Published: Animo Repository 2021
• Subjects: Intellectual Capital; Earnings Quality; Financial Performance; Industry Competition; Asian Economies
• Online Access: https://animorepository.dlsu.edu.ph/apssr/vol21/iss2/15; https://animorepository.dlsu.edu.ph/context/apssr/article/1377/viewcontent/RA_2014.pdf
• Institution: De La Salle University

The importance of intellectual capital (IC) has become visible and increase recognition as a worthy issue in academic and practical investigations. Although IC drives financial performance and competitiveness in the past literature, the quality of financial reporting is one of the essential factors...