Template-Type: ReDIF-Article 1.0
Author-Name: Majid Ashrafi
Author-X-Name-First: Majid
Author-X-Name-Last: Ashrafi
Title: Nonlinear relationship between institutional investors' ownership and capital structure: evidence from Iranian firms
Abstract:
The main objective of this study is to examine how institutional investors and different types of them influence the firms' capital structure. Using a panel data including 240 the main market Iranian firms from 2012 to 2016, the results of this study show that there is a nonlinear relationship between institutional ownership and capital structure. First, we look for a quadratic relationship but we did not find any evidence to support it. Further, we test for a cubic association in the next stage. The results reveal a cubic relationship between institutional ownership and capital structure but this association is different for different types of institutional investors. Pressure-sensitive institutions have positive, negative and again positive influence; while inversely pressure-insensitive institutions have a negative, positive and again negative impact on debt ratio in different levels of their ownership.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 1-19
Issue: 1
Volume: 11
Year: 2019
Keywords: capital structure; nonlinear relationship; Tehran Stock Exchange; institutional investors.
File-URL: http://www.inderscience.com/link.php?id=97827
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:1:p:1-19

Template-Type: ReDIF-Article 1.0
Author-Name: Abdelmohsen M. Desoky
Author-X-Name-First: Abdelmohsen M.
Author-X-Name-Last: Desoky
Author-Name: Gehan A. Mousa
Author-X-Name-First: Gehan A.
Author-X-Name-Last: Mousa
Title: An empirical investigation of determinants of firm dividend payouts in Egypt: an agency perspective
Abstract:
This empirical study aims primarily to examine determinants of the firm dividend payouts (FDP). A number of independent variables namely ownership concentration, institutional shareholding, firm cash flows, investment opportunity, firm growth and firm risk are used as determinants of the FDP of the most active firms listed on the Egyptian Exchange (EGX) after statistically controlling for four control variables which are firm profitability, firm leverage, firm industry and firm size. This investigation uses a sample of 408 firm-year observations during a three-year period (2015-2017). Pearson correlation and hierarchical multiple regression are employed to investigate the impact of the independent variables on FDP. Descriptive statistics shows that across the sampled firms over the three years, the average FDP is 7.6%. Further, excessive variation in the FDP is found across sampled firms over the time period. A number of significant relations between FDP and three independent variables (ownership concentration, institutional shareholding and firm growth) are found. HMR finding support results obtained from Pearson correlation.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 20-37
Issue: 1
Volume: 11
Year: 2019
Keywords: agency theory; emerging markets; firm dividend payouts; FDP; investments opportunities; the Egyptian Exchange; EGX; Egypt.
File-URL: http://www.inderscience.com/link.php?id=97828
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:1:p:20-37

Template-Type: ReDIF-Article 1.0
Author-Name: Ahmed Aboud
Author-X-Name-First: Ahmed
Author-X-Name-Last: Aboud
Author-Name: Malin Karlsen
Author-X-Name-First: Malin
Author-X-Name-Last: Karlsen
Title: Changes in liquidity associated with removal of companies from the FTSE 100 index
Abstract:
This study investigates changes in liquidity associated with removal of companies from the FTSE 100 index during the time period 2008-2016. Using an event study methodology, we document significant negative abnormal returns that are more negative in the period prior to removal and a significant decrease in trading volume once a company is removed from the index. Moreover, regression analysis supports the liquidity hypothesis and documents a significant increase in the spread after removal after controlling for financial crisis impact. Overall, the results report support that changes in liquidity can explain the negative abnormal returns. These findings contribute the theoretical debate regarding the liquidity effects associated with changes in the composition of the FTSE 100 index.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 38-56
Issue: 1
Volume: 11
Year: 2019
Keywords: liquidity effects; FTSE 100; index changes; trading volume.
File-URL: http://www.inderscience.com/link.php?id=97829
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:1:p:38-56

Template-Type: ReDIF-Article 1.0
Author-Name: Asma Masrouki
Author-X-Name-First: Asma
Author-X-Name-Last: Masrouki
Author-Name: Walid Houcine
Author-X-Name-First: Walid
Author-X-Name-Last: Houcine
Title: Auditor's knowledge and firms' investment decisions in MENA countries: evidence from Tunisian context
Abstract:
We investigate whether auditor' knowledge is associated with firm-level investment efficiency for Tunisian listed firms, after controlling for firms' overall level of financial reporting quality. We find that auditor' knowledge is positively associated with investment efficiency. The association between auditor's knowledge and investment efficiency seems to be independent of firms' financial reporting quality. Overall, our findings indicate that audit enhances the process of information production and through its insurance and/or assurance roles, provide investors with confidence which, in turn, causes managers to better allocate firm resources, and ultimately resulting in increased investment efficiency.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 57-72
Issue: 1
Volume: 11
Year: 2019
Keywords: auditor' knowledge; auditor reputation; big 4; auditor industry expertise; capital investment efficiency; MENA market.
File-URL: http://www.inderscience.com/link.php?id=97830
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:1:p:57-72

Template-Type: ReDIF-Article 1.0
Author-Name: Mohammad Aladwan
Author-X-Name-First: Mohammad
Author-X-Name-Last: Aladwan
Author-Name: Yasar Shatnawi
Author-X-Name-First: Yasar
Author-X-Name-Last: Shatnawi
Title: The association between accounting disclosures and stock market price: an empirical study on Jordanian commercial banks
Abstract:
The main aim of the study is to provide empirical evidence about the association between accounting disclosures and market value of stock price. The study uses a sample of the accounting disclosures for a number of commercial banks listed in Amman Stock Exchange (ASE). These disclosures include; the market value of stock price (MVP) that represents the dependent variable, whereas other disclosures, return on assets (ROA), debt ratio (DR), dividends yield (DY), price earnings ratio (PER), trading volume (TV), and change in customers deposits (CD) represent the independent variables. The study's methodology follows a quantitative approach using multiple regression method. The data were collected from the annual reports of the selected banks from 2012 to 2015. The results show that ROE, PER, and CD are positively correlated to market value of stock price, while the other variables; DR, DY and TV were found negatively correlated to market value of stock price. However, these findings generally indicate that accounting disclosures have a significant impact and associated with market value of stock price for Jordanian financial sector particularly the commercial banks.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 73-92
Issue: 1
Volume: 11
Year: 2019
Keywords: accounting disclosures; return on assets; ROA; stock market price; debt ratio; price earnings ratio; PER; trading volume; Jordan.
File-URL: http://www.inderscience.com/link.php?id=97831
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:1:p:73-92

Template-Type: ReDIF-Article 1.0
Author-Name: Ben K. Agyei-Mensah
Author-X-Name-First: Ben K.
Author-X-Name-Last: Agyei-Mensah
Author-Name: Michael Yeboah
Author-X-Name-First: Michael
Author-X-Name-Last: Yeboah
Title: Effective audit committee, audit quality and earnings management: evidence from the Ghana Stock Exchange
Abstract:
The purpose of this paper is to investigate the influence of audit committee effectiveness and audit quality (auditor size) on earnings management by firms listed on the Ghana Stock Exchange (GSE). The study uses 180 firm-year observations for the period 2013-2017 for firms listed on the Ghana Stock Exchange. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis. The results of multivariate regression analysis indicated that audit committee financial expertise, audit committee prior experience, audit committee size and audit quality have significant negative relationship with discretionary accruals (DACC) as a proxy for earnings management. On the other hand, no significant relationship was found between audit committee independence and audit committee meeting (ACMT) and the level of discretionary accruals. This paper is important because it offers useful information that is of great value to policy makers, academics and other stakeholders. This study is one of the few to measure the influence of audit committee effectiveness and audit quality (auditor size) on earnings management.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 93-112
Issue: 2
Volume: 11
Year: 2019
Keywords: audit committee effectiveness; audit quality; earnings management; financial reporting quality; Ghana.
File-URL: http://www.inderscience.com/link.php?id=99765
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:2:p:93-112

Template-Type: ReDIF-Article 1.0
Author-Name: Siti Aisyah Kamaruzaman
Author-X-Name-First: Siti Aisyah
Author-X-Name-Last: Kamaruzaman
Author-Name: Mazurina Mohd Ali
Author-X-Name-First: Mazurina Mohd
Author-X-Name-Last: Ali
Author-Name: Erlane K. Ghani
Author-X-Name-First: Erlane K.
Author-X-Name-Last: Ghani
Author-Name: Ardi Gunardi
Author-X-Name-First: Ardi
Author-X-Name-Last: Gunardi
Title: Ownership structure, corporate risk disclosure and firm value: a Malaysian perspective
Abstract:
This study examines the ownership structure, corporate risk disclosure and firm value of public listed companies in Malaysia. Specifically, this study examines the relationship between ownership structure namely, managerial ownership, institutional ownership, family ownership and corporate risk disclosure. This study also examines the relationship between corporate risk disclosure and firm value. Using content analysis on the annual reports of 200 top public listed firms over a two year period, this study shows that institutional ownership influences corporate risk disclosure. This study also shows that corporate risk disclosure influences firm value but in a negative way. One possible reason could be due to reporting cost which outweighs the benefits in preparing the information. The findings in this study provide some understanding for the supervisory bodies in evaluating the level of compliance related to corporate risk reporting practices. In addition, the findings in this study could also assist investors to consider ownership structure of a prospect firm as one of the criteria in making investment decision.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 113-131
Issue: 2
Volume: 11
Year: 2019
Keywords: corporate risk disclosure; firm value; ownership structure; family ownership; institutional ownership.
File-URL: http://www.inderscience.com/link.php?id=99766
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:2:p:113-131

Template-Type: ReDIF-Article 1.0
Author-Name: Ines Hakim Hbaieb
Author-X-Name-First: Ines Hakim
Author-X-Name-Last: Hbaieb
Author-Name: Mohamed Ali Brahim Omri
Author-X-Name-First: Mohamed Ali Brahim
Author-X-Name-Last: Omri
Title: Tax management and tax fraud: evidence from Tunisian companies
Abstract:
There are many evidences and competing arguments on whether firms that exhibit more or less tax management and tax fraud in their financial reporting. Our study contributes to resolving this issue by analysing the relationship between management tax reporting and the tax fraud. The research is based upon a sample of 51 companies, 31 are considered non-compliance tax and 20 companies' compliance tax during the 2004-2012 period. We find that tax management Tunisian companies are less likely to commit tax fraud. This negative effect is a manner consistent with a non-complementary relationship between tax management and tax fraud.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 132-144
Issue: 2
Volume: 11
Year: 2019
Keywords: tax management; tax fraud; Tunisian firms.
File-URL: http://www.inderscience.com/link.php?id=99771
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:2:p:132-144

Template-Type: ReDIF-Article 1.0
Author-Name: Nurul Aisyah Rachmawati
Author-X-Name-First: Nurul Aisyah
Author-X-Name-Last: Rachmawati
Author-Name: Sidharta Utama
Author-X-Name-First: Sidharta
Author-X-Name-Last: Utama
Author-Name: Dwi Martani
Author-X-Name-First: Dwi
Author-X-Name-Last: Martani
Author-Name: Ratna Wardhani
Author-X-Name-First: Ratna
Author-X-Name-Last: Wardhani
Title: Determinants of the complementary level of financial and tax aggressiveness: a cross-country study
Abstract:
This study aims to examine the factors affecting the complementary level of financial and tax aggressiveness. This research considers the diversity of cost and benefit faced by firms when presenting financial and tax reporting aggressively at the same time. Our proxies for cost (the level of detection risk) are country-level variables, namely book-tax conformity and law enforcement. Meanwhile, our proxy for benefit is the financial constraint of a firm. In this study, we develop a new measure of financial constraint which is more comprehensive. Using a sample of listed firms in East Asia and Europe from 2014 to 2016, we find that firms with a higher level of detection risk (such as higher book-tax conformity or stronger law enforcement) tend to engage in a lower complementary level of financial and tax aggressiveness, in accordance with the developed hypothesis. We also find that firms tend to engage in a higher complementary level of financial and tax aggressiveness if they will derive significant benefit from aggressive financial and tax reporting activities. These results suggest that firm and country characteristics influence managers' decisions to present financial statements and tax reporting aggressively at the same time or not.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 145-166
Issue: 2
Volume: 11
Year: 2019
Keywords: complementary level of aggressiveness; financial aggressiveness; tax aggressiveness; book-tax conformity; law enforcement; financial constraint.
File-URL: http://www.inderscience.com/link.php?id=99772
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:2:p:145-166

Template-Type: ReDIF-Article 1.0
Author-Name: Kelly Anh Vu
Author-X-Name-First: Kelly Anh
Author-X-Name-Last: Vu
Author-Name: Thanyawee Pratoomsuwan
Author-X-Name-First: Thanyawee
Author-X-Name-Last: Pratoomsuwan
Title: Board characteristics, state ownership and firm performance: evidence from Vietnam
Abstract:
This paper investigates the association between board characteristics and firm performance and examine whether such relationship is moderated by different levels of ownership concentration among Vietnamese listed firms from 2008 to 2014. A series of fixed effect panel regressions was employed to test the impact of ownership concentration on corporate governance-firm performance relationship. The results indicate that the impact of an effectiveness of corporate governance mechanism on firm performance is influenced by the different levels state ownership. The evidence of this study suggests that corporate governance system that is beneficial for other developed markets may not be a good fit for emerging markets. Corporate governance policies in Vietnam are in the process of being reformed, and the results, thus, will provide insights for regulatory bodies by helping them better understand corporate governance practices.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 167-186
Issue: 2
Volume: 11
Year: 2019
Keywords: broad characteristics; corporate governance; firm performance; ownership concentration; state ownership; emerging market.
File-URL: http://www.inderscience.com/link.php?id=99774
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:2:p:167-186

Template-Type: ReDIF-Article 1.0
Author-Name: Antonio Usai
Author-X-Name-First: Antonio
Author-X-Name-Last: Usai
Author-Name: Daniele Porcheddu
Author-X-Name-First: Daniele
Author-X-Name-Last: Porcheddu
Author-Name: Brunella Arru
Author-X-Name-First: Brunella
Author-X-Name-Last: Arru
Title: The role of resources and capabilities in managing and overcoming the financial crisis: a case study of the Fratelli Pinna sheep-dairy business
Abstract:
The Italian economic system comprises a significant number of small and medium-sized family businesses. Recent empirical evidence shows that the characteristics of family firms are crucial in overcoming the adverse effects of the financial crisis, thus contributing to the generation of wealth and employment for the country. Using the case study approach, this paper investigates the firm-level dynamics during the last economic recession of a medium-size family firm, operating in a mature market and situated in a rural context. The finding showed that the management approach to the crisis was dictated, among various factors, by the firms distinctive characteristics, its social capital and its role in the local and regional contexts. These peculiarities have been the key to overcoming the most harmful effects of the economic crisis and to avoiding the necessity of carrying out radical restructuring processes and financial recovery. Moreover, this case showed the pivotal role of the social dimension of the firm and the consequences of the decrease in the historical attention placed on the well-being of the business community and society as a whole.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 187-221
Issue: 3/4
Volume: 11
Year: 2019
Keywords: family firm; family business; financial crisis; social capital; social dimension of firm; firm-level dynamics; mature market.
File-URL: http://www.inderscience.com/link.php?id=104129
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:3/4:p:187-221

Template-Type: ReDIF-Article 1.0
Author-Name: Maxime Gauvin
Author-X-Name-First: Maxime
Author-X-Name-Last: Gauvin
Author-Name: Gabriel J. Power
Author-X-Name-First: Gabriel J.
Author-X-Name-Last: Power
Title: The effect of size offering and leverage on IPO underpricing
Abstract:
IPO underpricing is a well-documented stylised fact in financial markets. Although many explanations have been considered, the role of size offering is under-studied. This paper investigates US IPO underpricing in a setting that allows for size offering, leverage, and Fama-French risk factors. We find that, across specifications, size offering is economically and statistically significant. IPO underpricing is decreasing in the size offering, controlling for other variables. Implications for investors and firms are discussed and related to firm ex ante uncertainty.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 222-237
Issue: 3/4
Volume: 11
Year: 2019
Keywords: initial public offering; IPO; underpricing; abnormal return; size; offering; equity; debt; leverage; risk; asymmetric information.
File-URL: http://www.inderscience.com/link.php?id=104130
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:3/4:p:222-237

Template-Type: ReDIF-Article 1.0
Author-Name: Salvatore Loprevite
Author-X-Name-First: Salvatore
Author-X-Name-Last: Loprevite
Author-Name: Daniela Rupo
Author-X-Name-First: Daniela
Author-X-Name-Last: Rupo
Author-Name: Bruno Ricca
Author-X-Name-First: Bruno
Author-X-Name-Last: Ricca
Title: Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? Empirical evidence from Europe
Abstract:
This study verifies whether the voluntary adoption of an integrated report in Europe under the <IR> framework is associated with the <i>value relevance</i> of summary accounting information. We compare a sample of European listed companies that publish Integrated Reports (IR-firms) under the <IR> framework with companies that do not publish it (NIR-firms). To analyse the association between market value (MV) and traditional accounting information (book value and earnings), we use multivariate regression linear models and generalised linear models (GLM). The results of our analysis show that the adoption of IR appears to strongly affect the <i>value relevance</i> of summary accounting information. For IR-firms, we find significant lower <i>value relevance</i> for earnings and slightly higher <i>value relevance</i> for book value, compared to NIR-firms. Additionally, our findings reveal that for both groups the level of investments on intangibles is positively associated to market value but with a significantly higher association for the IR-firms.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 238-268
Issue: 3/4
Volume: 11
Year: 2019
Keywords: integrated reporting; international integrated reporting framework; value relevance; accounting information; market effects; generalised linear models; GLM; <IR> framework; non-financial voluntary or mandatory reporting; agency theory.
File-URL: http://www.inderscience.com/link.php?id=104131
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:3/4:p:238-268

Template-Type: ReDIF-Article 1.0
Author-Name: Luana Serino
Author-X-Name-First: Luana
Author-X-Name-Last: Serino
Author-Name: Armando Papa
Author-X-Name-First: Armando
Author-X-Name-Last: Papa
Author-Name: Francesco Campanella
Author-X-Name-First: Francesco
Author-X-Name-Last: Campanella
Author-Name: Jens Mueller
Author-X-Name-First: Jens
Author-X-Name-Last: Mueller
Title: Credit access and performance of Italian firms: how relevant is gender?
Abstract:
This paper investigates the relationship between firm's structure with its performance besides the interest rates applied by banks; and the gender governance besides firm's profitability and the pricing of credit charged by the banking system. The sample used for this empirical research consists of 219 Italian firms and it was analysed during the 2013-2016 period. Employing a two-phases quantitative method, our study finds that there are important elements (both in terms of corporate structure and gender governance) that impact on the corporate performance and the pricing of credit firms pay when they succeed in borrowing.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 269-289
Issue: 3/4
Volume: 11
Year: 2019
Keywords: banks; bias; business; corporate structure; credit access; female firms; gender governance; loans; performance; pricing of credit.
File-URL: http://www.inderscience.com/link.php?id=104132
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:3/4:p:269-289

Template-Type: ReDIF-Article 1.0
Author-Name: Mehdi Amine Naji
Author-X-Name-First: Mehdi Amine
Author-X-Name-Last: Naji
Author-Name: Ahmed Mousrij
Author-X-Name-First: Ahmed
Author-X-Name-Last: Mousrij
Author-Name: Valentina Cillo
Author-X-Name-First: Valentina
Author-X-Name-Last: Cillo
Author-Name: Roberto Chierici
Author-X-Name-First: Roberto
Author-X-Name-Last: Chierici
Title: Measuring the maintenance performance through fuzzy logic and analytical hierarchy process
Abstract:
The paper presents an innovative maintenance performance measurement system that organisations can adopt to identify those predictors that better contribute to achieve higher maintenance standards. Adopting a multi-level, multi-criteria decomposition technique designed to identify and classify key indicators, the study aims to support firms in their decision-making process. Using the fuzzy logic technique, the elementary performance measurement is quantified. Afterwards, by implementing the analytical hierarchy process (AHP) and the weighted arithmetic mean, these measures are aggregated to a holistic measure that quantifies the overall maintenance performance and identifies precisely the requirements to improve continuously and effectively the maintenance performance. Finally, the proposed model was applied to a Moroccan company leader in the chemical sector. The results show that the model effectively allows maintenance managers to properly measure and improve their maintenance performance and support managers in identifying the key actions to enhance their organisations' performance.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 290-319
Issue: 3/4
Volume: 11
Year: 2019
Keywords: maintenance performance measurement; maintenance performance indicator; fuzzy set; multi-criteria decision-making; MCDM; analytical hierarchy process; AHP.
File-URL: http://www.inderscience.com/link.php?id=104133
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:3/4:p:290-319

Template-Type: ReDIF-Article 1.0
Author-Name: Vikas Gupta
Author-X-Name-First: Vikas
Author-X-Name-Last: Gupta
Author-Name: Asha Thomas
Author-X-Name-First: Asha
Author-X-Name-Last: Thomas
Title: Fostering tacit knowledge sharing and innovative work behaviour: an integrated theoretical view
Abstract:
A pivotal role is played by innovative work behaviour (IWB) for the lasting existence of knowledge-intensive business organisations. Although it is significant to be innovative and creative, the influences of this innovation and creativity on the economy and its growth in the future are still inadequate. This conceptual research, supported by the social capital theory (SCT) and self-determination theory (SDT), attempts to focus on vital predictors that are important for promoting tacit knowledge sharing (KS). This study also concentrates on IWB as an outcome of tacit KS as it enhances the idea of contributing to the existing literature not explored earlier by other related studies.
Journal: Int. J. of Managerial and Financial Accounting
Pages: 320-346
Issue: 3/4
Volume: 11
Year: 2019
Keywords: tacit knowledge sharing; TKS; innovative work behaviour; IWB; social capital theory; SCT; self-determination theory; SDT.
File-URL: http://www.inderscience.com/link.php?id=104134
File-Format: text/html
File-Restriction: Access to full text is restricted to subscribers.
Handle: RePEc:ids:injmfa:v:11:y:2019:i:3/4:p:320-346