Intellectual capital, isomorphic forces and internet financial reporting: Evidence from Uganda’s financial services firms
Journal of Economic and Administrative Sciences
ISSN: 2054-6238
Article publication date: 13 June 2019
Issue publication date: 17 April 2020
Abstract
Purpose
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.
Keywords
Citation
Bananuka, J. (2020), "Intellectual capital, isomorphic forces and internet financial reporting: Evidence from Uganda’s financial services firms", Journal of Economic and Administrative Sciences, Vol. 36 No. 2, pp. 111-134. https://doi.org/10.1108/JEAS-03-2018-0042
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited