Intellectual capital, isomorphic forces and internet financial reporting Evidence from Uganda’s financial services firms

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dc.contributor.authorBananuka, Juma
dc.date.accessioned2022-11-13T18:10:52Z
dc.date.available2022-11-13T18:10:52Z
dc.date.issued2019
dc.description.abstractThe 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.en_US
dc.identifier.citationBananuka, 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-03-2018-0042en_US
dc.identifier.other10.1108/JEAS-03-2018-0042
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5209
dc.language.isoenen_US
dc.publisherJournal of Economic and Administrative Sciencesen_US
dc.subjectUgandaen_US
dc.subjectIntellectual capitalen_US
dc.subjectInternet financial reportingen_US
dc.subjectFinancial services firmsen_US
dc.subjectIsomorphic forcesen_US
dc.titleIntellectual capital, isomorphic forces and internet financial reporting Evidence from Uganda’s financial services firmsen_US
dc.typeArticleen_US
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