November 2019

Corporate governance and risk disclosures: An empirical study of listed companies in Kenya

This paper examines the relationships between corporate governance variables and the extent of risk disclosures among listed companies in Kenya. The study aims to empirically examine the relationship between corporate governance variables and risk disclosures in 48 listed non-financial companies in Kenya. Content analysis of annual reports for the period 2010-2016 was used to measure the level of risk disclosures and...

Author(s): Muturi Wachira  

November 2019

The impact of information asymmetry on public-private partnership contracts: Theoretical approaches

Institutional arrangements for making the benefits of expert information systems technology available to state enterprises in South Africa have been impacted by information asymmetry. The proliferation of infrastructure improvements has become palpable, hence the necessity to address information asymmetry in the public sector. The reliance on the private sector for expertise and knowledge has exacerbated the information...

Author(s): Rene Albertus  

November 2019

MtB versus VAIC in measuring intellectual capital: Empirical evidence from Italian listed companies

The purpose of this paper is to compare two of the most commonly utilized methods employed to measure the Intellectual Capital (IC) value: Market to Book (MtB) ratio and the Value Added Intellectual Coefficient (VAIC), in order to determine the most suitable in the context of Italian listed firms and their respective relationships with some key IC determinants. The study is conducted for a sample of Italian listed firms...

Author(s): William Forte, Gaetano Matonti, Giuseppe Nicolo and Jon Tucker