Intellectual capital (IC) is organizational intangible asset which is frequently associated with performance. IC is commonly categorized into three core components: human capital, structural capital and relational capital. This study takes a step further in the evolution of the IC model for the hotel industry and divides relationship capital into two categories: End customer- relationship capit...

The paper analyzes scientific sources and highlights the meaning of concept "non-financial reporting" gives features non-financial reporting. influence risks on increasing financial value is also substantiated. Introduction. Capital market participants are increasingly prioritizing importance information. Sustainability reporting have become a central concern among business leaders, investors, ...

Purpose This paper aims to investigate possible interdependencies affecting short-term profitability between internal and process business aspects which can play a critical role in sustainability operationalisation. Design/methodology/approach The authors adopted the panel data approach perform partial least square structural modelling equation analysis on sample of 391 Organisation for Economi...

this paper presents a comprehensive review of the works done, during the 2000–2012, in the application of data mining techniques in credit scoring. yet there isn’t any literature in the field of data mining applications in credit scoring. using a novel research approach, this paper investigates academic and systematic literature review and includes all of the journals in the science direct onli...

Detecting financial fraud is an important issue and ignoring this issue may cause financial and non-financial losses to individuals and organizations. The aim of this study is to test the ability of Beneish M-Score Model for detecting financial fraud among companies listed on Tehran stock exchange. The research sample consists of 137 companies listed on Tehran Stock Exchange for a period of 11 ...