Intellectual capital, isomorphic forces and internet financial reporting Evidence from Uganda’s financial services firms
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Date
2019
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Economic and Administrative Sciences
Abstract
The purpose of this paper is to report on the results of study carried out to examine the contribution of
intellectual capital (IC) and isomorphic forces (IF) to internet financial reporting (IFR) among financial services firms
in an emerging economy like Uganda.
Design/methodology/approach – This study is cross sectional and correlational. Data were collected
through a questionnaire survey of 40 financial services firms. Data were analyzed through correlation
coefficients and linear regression using Statistical Package for Social Sciences.
Findings – Results suggest that both IC and IF are significant predictors of IFR among financial services firms in
Uganda. However, IF significantly contribute to IFR when IC is not present.
Originality/value – This study provides an initial empirical evidence on the contribution of IC and IF to IFR
using evidence from Uganda’s financial service firms.
Description
Keywords
Uganda, Intellectual capital, Internet financial reporting, Financial services firms, Isomorphic forces
Citation
Bananuka, J. (2019). Intellectual capital, isomorphic forces and internet financial reporting: evidence from Uganda's financial services firms. Journal of Economic and Administrative Sciences. DOI 10.1108/JEAS-03-2018-0042