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High-Involvement Work Practices, Turnover, and Productivity: Evidence from New Zealand
Study results indicate a positive association between use of high-involvement work practices and employee retention and firm productivity. A disordinal interaction was indicated: employee turnover…
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Intellectual capital: Australian annual reporting practices
This study reports the results of an empirical examination of Australian annual reporting of intellectual capital. The findings suggest that the development of a model for reporting intangibles is…
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Using content analysis as a research method to inquire into intellectual capital reporting
Increasingly, researchers in the field of intellectual capital (IC) need to be able to justify the specific research methods they use to collect the empirical data that they examine to support and…
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Corporate Social Reporting: A Rebuttal of Legitimacy Theory
Various rationales have been advanced to explain the phenomenon of corporate social reporting. Among these has been legitimacy theory which posits that corporate disclosures are made as reactions to…
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Corporate social disclosure practice: a comparative international analysis
HUMAN RESOURCE MANAGEMENT AND LABOR PRODUCTIVITY: DOES INDUSTRY MATTER?
There has been growing interest in the degree to which human resource systems contribute to organizational effectiveness, yet limited research attention has been paid to the contextual conditions…
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INTELLECTUAL CAPITAL LITERATURE REVIEW: MEASUREMENT, REPORTING AND MANAGEMENT
The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic.…
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An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka
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Application of accrual accounting in the Australian public sector - rhetoric or reality?
This paper presents a contextual. historical analysis of recent accrual accounting developments in the Australian Public Sector (APS). It takes a critical stance in that it questions the accrual…
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Causes and Effects of Employee Downsizing: A Review and Synthesis
As employee downsizing has become increasingly ubiquitous in recent years, the study of this phenomenon has assumed greater significance. This article develops an integrative framework that…
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