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This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).

The panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.

The result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.

The results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.

This paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.

This paper aims to explore the nonfinancial drivers of value creation that influence an investment decision and present a set of drivers that contribute with a useful integrated reporting to its providers of financial capital using evidence from Brazil.

This paper is based on a systematic literature review in the Scopus, Web of Science and Google Scholar databases in the period from 2005 to 2020. Interpretive content analysis is used in 42 documents identified to explore nonfinancial drivers to demand by providers of financial capital, which are classified according to the capitals nonfinancial suggested by the integrated report (IR). Then, the results are evaluated by Brazilian professional investors in a focus group.

The members of the focus group do not consider the IR relevant to investment decision and neither the information about natural capital nor social capital. They highlighted two nonfinancial drivers of value not identified in the previous literature.

The focus group is limited by subjects’ availability and by the participants’ number. But its results represent initial discussions on the subject in the Brazilian context.

The results of this study have value, principally, to investors, target audience of IR, because it aligns your demands with the IRs content, improving its usefulness.

To the best of the authors’ knowledge, this manuscript is the first study to investigate the perception of Brazilian professional investors about the importance of the IR in investment decision-making and to identify content relevant to the financial capital provider’s investment decision, which can improve the usefulness of IR.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

The objective of this study is to examine the relationships among intellectual capital (IC), environmental compliance, corporate innovation and social media usage with respect to their influence on overall business performance.

A theoretical model and related hypotheses are offered, all of which are grounded in both the resource-based view and social network theory. The data were collected through a well-structured questionnaire, and 330 responses from manufacturing firms in Vietnam were deemed appropriate for data analysis using partial least squares structural equation modeling (PLS-SEM).

IC and social media usage have significantly positive effects on corporate innovation and business performance. Moreover, corporate innovation substantially enhances business performance. Furthermore, the results demonstrate that corporate innovation plays a partly mediating role in the research model. Meanwhile, IC fully mediates the relationship between environmental compliance and business performance.

This study offers valuable insights into intellectual capital, innovation, environmental compliance and social media usage for governments, practitioners and academics. Managers can incorporate social media usage strategies into their operational practices, enhancing environmental compliance, fostering innovation and ultimately promoting company success. Furthermore, the findings lead to practical recommendations for manufacturers seeking to adopt the CE model as part of taking a green production approach.

Organizational researchers have an ongoing interest in examining the connections among IC, innovation, environmental compliance and social media usage. Nevertheless, few papers have empirically investigated the interconnections among these constructs and their impact on organizational performance. This study examines these connections and provides concrete evidence for them.

The purpose of this paper is to investigate the archives management practices and needs of corporations that do not employ professional archivists and propose strategies for helping corporations manage and preserve their archives.

An online survey was distributed to non-profit and for-profit corporations located in the XX area, USA.

The majority of surveyed corporations did not have archivists on staff and were not satisfied with their archives management practices. Many of them have unaddressed archives management needs and preferred no-cost or low-cost approaches to address those needs. Most surveyed corporations had digital archives but lacked knowledge about digital archiving. Free archiving resources and services provided by libraries/archives were dramatically less well known than commercial archiving resources and services.

To the best of the author’s knowledge, this is one of the very few empirical studies on corporate archives not under professional control. Findings from this study inspired thoughts on how archival education programs, professional associations, cultural heritage organizations and other relevant parties could help corporations better manage and preserve their archives.

Since 2015, China has made efforts to reform its intellectual property rights (IPR) system to better protect and stimulate innovation. These reforms are a result of the demand for more stringent intellectual property (IP) protection from China’s domestic, innovative industries and a measure to ease the pressure exerted by its foreign trading partners, particularly against the background of the US-China trade dispute that started at the beginning of 2018. This paper summarizes these reforms and their implications.

This paper combines a variety of sources, including academic articles, government websites, news reports, industry surveys and expert opinions, to offer insights in China’s IPR system and its recent reforms.

This paper summarizes and discusses (1) the state’s law amendments, including the 2015 amendment of the “Law on Promoting the Transformation of Scientific and Technological Achievements”, the second amendment of the “Anti-Unfair Competition Law” with regard to trade secret protection, the fourth amendment of the “Patent Law”, and the legislations and regulations addressing the criticisms of the US administration over China’s so-called “forced” technology transfer policies; (2) the establishment of the specialized IP courts and tribunals since 2014; (3) the restructuring of the State IP Office; and (4) the issuing of an “Outline for Building an IPR Powerhouse (2021–2035)”.

This paper highlights China’s efforts to make its IPR system stronger and more just. It also discusses international observers’ reactions and pinpoints specific areas for further improvement.

Nowadays, star athletes are global brand personalities. The increased popularity of the professional sport has contributed to elevating exceptional athletes to international star status. This empirical study aims to assess the impact of athlete performance and brand social value on product involvement with the mediation effect of celebrity athlete endorsement.

A quantitative survey was conducted with 399 Chinese participants. PLS-SEM is adopted to examine the associated paths and the mediating effect of celebrity endorsement.

The results demonstrate the significant impact of athlete performance and brand social value on product involvement. Celebrity endorsement partially mediates the effects of athlete performance and brand social value on product involvement.

This study extends understanding of celebrity athlete endorsement and provides insight into the strategic implications for Chinese social media-based marketing initiatives in the context of the recent Olympic Game in Tokyo 2021.

This study examines the impact of the US government customer concentration and product innovation in supplier firms. The US government customer concentration is defined as the proportion of sales made by a supplier firm to the US government as a major customer. To measure product innovation, the author uses two key metrics: the number of patents and the novelty of the patents. The results indicate that a supplier firm’s relationship with the US government, as measured by the tenure of the relationship, has a significant impact on product innovation. Furthermore, the author shows that changes in the composition of the US government, Senate can also affect the level of innovation in supplier firms.

This study employs the Compustat’s Segment Customer database and the National Bureau of Economic Research (NBER) Patent Citation database to gather information regarding patents granted by the United States Patent and Trademark Office (USPTO). The author also incorporates data from US Congressional committees from the 96th to 115th Congresses to assess the effect of changes in seniority of US senators on influential committees on the firm’s innovation. For a robustness test, the author utilizes a propensity score matched analysis.

The author demonstrates that a firm’s dependence on the US government as a customer channel for an extended period negatively impacts the firm’s innovation efficiency, as measured by the number of patents, citations and novelty of the patents. In addition, the author provides evidence that changes in the seniority of US senators on influential committees have a significant impact on firms located in the same state as the new senior senators. These firms decrease innovative efforts due to the political connections, resulting in lower levels of innovation. These findings are robust after controlling the endogeneity issues. In conclusion, this study contributes to the existing literature by offering insight into the relationship between customer concentration and firm innovation. The findings highlight the importance of considering the relationship between firms and their customer base in determining innovation outcomes.

This study demonstrates that a heavy reliance on the US government as a customer channel has a detrimental impact on a firm’s innovation efficiency. Furthermore, the author analyzes the exogenous shock of changes in the seniority of US senators on the relationship between customer dependence and innovation. By utilizing a propensity matched sample, the author addresses endogeneity concerns and provides robust evidence for empirical findings. In conclusion, this study sheds light on the complex relationship between customer dependence and firm innovation, particularly in the context of the US government as a sales channel.

This study aims to explore the evolution of corporate governance through a 100-year-old Italian Barilla pasta family business from its founding to 1971. The study builds on prior research which has applied the three-circle model of family business systems in a historic context.

Using legal records, five phases in the history of Barilla are noted. Annual reports and other sources have allowed for some more insights into business events and developments. Then, drawing on the three-circle model of family business, the corporate governance regime is mapped to the model and the family actors.

The findings here support extant literature in that the systems in the three-circle model are found to overlap more in a historic setting. Challenges with the three-circle model are also noted, specifically, when corporate governance is considered across a century of an organisation’s history.

This study supports prior use of three-circle model of a family business in an historic context, providing further evidence the model is not static over time. Contrary to the original three-circle model, this study suggests that family actors can potentially occupy more than one location in the model if the non-human actor of corporate governance and its effect on human actors is also considered.

Attracting resources (financial and non-financial), supporters and the community’s attention to sports and physical activity has become essential for local sports associations (LSAs). Corporate social responsibility (CSR) initiatives are innovative and less imitable tools for strengthening relationships with customers (Lim et al., 2018), and there needs to be relevant research on CSR and the variables discussed in this study at the level of small sports organizations. Moreover, past research has focused on professional sports organizations in developed and non-Islamic countries. So, the following research questions are: What is the influence of CSR initiatives on the organizational reputation, brand equity and customer satisfaction of LSAs operating in the context of recreational sports, particularly in Islamic developing countries, and how does this relationship evolve within the framework of small sports organizations?

Participants (n = 290) consisted of all customers who used the services of LSAs in the Islamic Republic of Iran). This research seeks to measure the relationship between variables within a causal model based on structural equation modeling.

This study critically examines the connection between CSR, customer satisfaction, organizational reputation and brand equity in LSAs. This study presents a model that explores how CSR influences customer satisfaction, reputation and brand equity in LSAs in developing countries.

Consequently, customers are likely to feel more satisfied with LSAs that demonstrate a commitment to CSR, and this leads to evaluations of the organization’s reputation and brand equity, ultimately resulting in outcomes for them.

This research presents a comprehensive theoretical model that examines the relationship between CSR, customer satisfaction, reputation and brand equity of LSAs in developing Islamic countries. LSAs must understand and recognize customer interests in social issues and their response to various CSR programs.