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Article
Publication date: 16 November 2022

Asim Mehmood Khan, Saira Hanif Soroya and Khalid Mahmood

The purpose of this systematic literature review was to collect and review the studies published worldwide in English language presenting the persuasive role of…

Abstract

Purpose

The purpose of this systematic literature review was to collect and review the studies published worldwide in English language presenting the persuasive role of information/content credibility (IC) on the information adoption behavior (IAB) of social media users.

Design/methodology/approach

The relevant literature was searched by the reviewers from two specialized databases, i.e. Library, Information Science and Technological Abstract (LISTA) and Library and Information Science Abstracts (LISA), whereas five general databases, i.e. Emerald, Springer Link, Taylor and Francis Online, ProQuest Dissertations and Theses Global and Google Scholar, using the Internet (portal) services available at the two Pakistani universities, i.e. University of Sargodha and the University of the Punjab. The search was updated in February 2022.

Findings

The results of this study revealed that there was a significant impact of IC over the IAB of social media users.

Originality/value

This study is the first of its nature that aims to collect and present a systematic review of the literature based on empirical evidence of the influential role of IC on the IAB of social media users.

Article
Publication date: 2 April 2024

Sakshi Khurana and Meena Sharma

This study aims to examine the impact of intellectual capital (IC) on default risk in Indian companies listed on the National Stock Exchange.

Abstract

Purpose

This study aims to examine the impact of intellectual capital (IC) on default risk in Indian companies listed on the National Stock Exchange.

Design/methodology/approach

This study applies panel data regression analysis to derive a relationship between IC and default risk for the sample period 2013–2022. The value-added intellectual coefficient (VAIC) of Pulic (2000) has been applied to measure IC performance, and default risk is estimated using the revised Z-score model of Altman (2000).

Findings

The results revealed a positive association between Z-score and VAIC. It implies that a higher value of VAIC improves financial stability and leads to a lower likelihood of default. The findings further suggest that new default forecasting models can be experimented with IC indicators for better default prediction.

Practical implications

The findings can have implications for investors and banks. This paper provides evidence of IC performance in improving the financial solvency of firms. Investors and financial institutions should invest their resources in a healthy firm that effectively manages and invests in their IC. It will eventually award investors and creditors high returns through efficient value-creation processes.

Originality/value

This study provides evidence of IC performance in improving the financial solvency of Indian high-defaulting firms, which lacks sufficient evidence in this domain of research. Numerous studies exist examining the relationship between firm performance and IC value, but this area is inadequately focused and underresearched. This study, therefore, fills the research gap from an Indian perspective.

Details

Journal of Financial Regulation and Compliance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1358-1988

Keywords

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