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An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance

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تومان
Purpose – The purpose of this article is to investigate empirically the relation between the value creation efficiency and firms’ market valuation and financial performance. Design/methodology/approach – Using data drawn from Taiwanese listed companies and Pulic’s Value Added Intellectual Coefficient...

Hotel property performance: The role of strategic management accounting

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تومان
In the current study, we contend that to enhance their competitiveness and performance, hotel properties need to develop and implement internal policies and procedures such as strategic management accounting  that are consistent with their business strategies and account for changing...

Small accommodation business growth in rural areas: Effects on guest experience and financial performance

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تومان
Rural tourism development features growth of small accommodation businesses (SABs). The disparity  between the applause that appreciates increased economic benefits from SAB development, and the criticism on its potential damage to rural tourism experience, makes it necessary to verify the...
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