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Revisiting the intellectual capital research landscape – a systematic literature review
The objective of this systematic literature review (SLR) is to provide insights on intellectual capital (IC) research models in terms of their preference for a single IC element or multiple IC elements, as well as how this ...
Cybersecurity in accounting research
(Emerald Publishing, 2019-07-01)
Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which ...
Goodwill and ethics : evidence from Finland
(Jyväskylän yliopisto, Business and Organization Ethics Network (BON), 2019)
Goodwill appears as an intangible asset in the parent company balance sheet after purchasing a company, especially with big expectations of growth and synergy. However, there are ethical issues involved in presenting and ...