This study treats the issue of the relevance of the accounting information about intangibles (assets and expenditures). Our findings show that the relevance is found and determined by the introduction of other information. This information represents the financial constraints as motivation of manipulation and the implication degree of managers due to granted stocks options. Under low level of financial constraints, the investor judges that the value of intangibles assets recognized in the balance sheet is reliable but this information remains widely insufficient to modify its valuation. However, this low level transmit to the market a signal of the failure of the R&D projects because it is predicted that these projects will be unable to realize sufficient future cash flows to honor the financial commitments of the company. Besides, we found that the information about recognized intangible assets and R&D expenditures is well appreciated by the market for the firms which grant more stocks options. So, the granting of stocks options represents a signal to the market on the efficiency of the managers and their implication in the risk of the committed investments.
The firms should place quality at the top of its strategic priority if they want to survey and attain competitive advantage. Among the most effective quality techniques that have been verified by several organizations from several sectors and countries, there is the Total Quality Management (TQM) technique. Besides, literature indicates that human capital is considered as the substantial source of growth and organizational sustainability of companies. In this sense, this study seeks to investigate the effect of human capital on the achievement of TQM. A questionnaire survey was developed and distributed to a sample of 146 employees working in companies installed in Tabuk region in Saudi Arabia. SPSS software program was used for statistical data analysis. Results showtwo critical success factors of TQM which are the cooperative and supportive leadership, and the employees' job satisfaction.
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