Do intangible assets provide corporate resilience? New evidence from infectious disease pandemics
Intangibles provide competitive advantages and enhance productivity and efficiency. We
investigate whether accumulated intangible assets mitigate the adverse impact of pandemic …
investigate whether accumulated intangible assets mitigate the adverse impact of pandemic …
The hidden cost of organisation capital: evidence from trade credit
J Khoo - The British Accounting Review, 2024 - Elsevier
Organisation capital is an important firm-specific resource that is linked to value created by
key talents, and the risk arising from the unexpected departure of key talents is detrimental to …
key talents, and the risk arising from the unexpected departure of key talents is detrimental to …
Asset pricing in the information age: Employee expectations and stock returns
J Sheng - Review of Asset Pricing Studies, 2025 - academic.oup.com
Firms with more positive employee expectations tend to earn higher future returns,
delivering annualized abnormal returns ranging from 8% to 11%. Employees' forward …
delivering annualized abnormal returns ranging from 8% to 11%. Employees' forward …
Organization capital and green innovation: Evidence from China
Y Qu, A Cheung - Corporate Social Responsibility and …, 2023 - Wiley Online Library
We investigate the impact of organization capital on green innovation. Using the sample of
Chinese A‐share listed firms from 2008 to 2020, we find evidence that the organization …
Chinese A‐share listed firms from 2008 to 2020, we find evidence that the organization …
Good and bad CEOs
This paper analyzes changes in firm value, performance, and behavior caused by CEO
deaths. Many deaths trigger large stock price changes—shareholders believe that some …
deaths. Many deaths trigger large stock price changes—shareholders believe that some …
Relationship between intangible assets, called-out directors' operational dichotomy and corporate financial performance
EN Asien - International Journal of Financial, Accounting, and …, 2023 - goodwoodpub.com
Purpose: This study examines the relationship between intangible assets (INTAN),
Executive Directors (EDs), Non-Executive Directors (NEDs) and corporate financial …
Executive Directors (EDs), Non-Executive Directors (NEDs) and corporate financial …
Organization Capital and Corporate Financialization: Evidence From China
Y Qin, Y Zhang, Y Lin, J Hu - Managerial and Decision …, 2024 - Wiley Online Library
This paper investigates the impact of organization capital on corporate financialization.
Based on the data of Chinese A‐share listed firms from 2014 to 2020, we find that …
Based on the data of Chinese A‐share listed firms from 2014 to 2020, we find that …
Organization capital and financial statement comparability
We examine whether firms with high organizational capital produce more (less) financial
statement comparability. We use firm‐level data from the US and apply regression analyses …
statement comparability. We use firm‐level data from the US and apply regression analyses …
How does organisational capital influence firm value? Moderating effect of tax haven utilisation
This study investigates whether organisational capital and tax haven utilisation through
subsidiaries are associated with firm value. We use 705 observations of Indonesian-listed …
subsidiaries are associated with firm value. We use 705 observations of Indonesian-listed …
The effect of organization capital on the cost of bank loans
We find that organization capital is negatively related to the cost of bank loans. This finding
is robust to additional analyses including those that address omitted variable bias and …
is robust to additional analyses including those that address omitted variable bias and …