Asset securitization and bank stock price performance: Bubble increase or risk transfer?
In this study, we analyzed 40 commercial bank annual reports from 2014 to 2021 to clarify the influence of tangible and intangible asset securitization on bank stock price bubbles, based on the banks’ preference for issuing asset securitization.
Qinghan Liu +3 more
doaj +1 more source
Attributes Driving Intangible Asset Valuation [PDF]
The inherent complexity and subjectivity of assessing assets such as intangible asset, posing challenges for standardized methodologies and accurate financial reporting, this complexity is compounded by the consideration of various valuation criteria ...
Sani Inusa Milala, Khadijah Md Ariffin
doaj +2 more sources
This study expands previous research by adding intellectual capital to the capital asset pricing model and deepening the measurement of intellectual capital using more comprehensive proxies.
Astrid Maharani, I Made Narsa
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The Effect of Investments in Intangible Assets in the Explanatory Impact of Financial Health and Agency Problems on the Market Value Company's [PDF]
The aim of this study is to investigate the effect of investments in intangible assets in the explanatory impact of financial health and agency problems on the market value company's in the company at listed in the Tehran Stock Exchange. For this purpose
Javad Nikkar Nikkar +2 more
doaj +1 more source
LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY
The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy.
O. Opyatova
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Financial Distress Ditinjau Dari Leverage, Intangible Asset, Tangible Asset dan Ukuran Perusahaan
This study examines the Effect of Leverage, Intangible Assets, Tangible Assets and Company Size on Prediction of Financial Distress in Companies Listed in the Jakarta Islamic Index for the 2014-2019 Period.
Lidia Desiana, Muhammad Junestrada Diem
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A Resource Based View to Identifying the Influential Factors in Sustainable Competitive Advantage of Banking Service in Bank Mellat [PDF]
Identifying the Influential Factors in Sustainable Competitive Advantage through a Resource Based View (RBV) is one of the main and most important ways of creating a sustainable competitive position.
Javad Attaran +2 more
doaj +1 more source
Do trade credits finance long-term investments?
Our model indicates that European firms across all size categories use trade credits to purchase 6%–15% of tangible fixed assets and 14%–30% of intangible assets in the short-run.
Jan Bartholdy, Dennis Olson
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THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS [PDF]
Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole.
HOLT GHEORGHE
doaj
A study on intangible assets disclosure: An evidence from Indian companies
Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets.
Subash Chander, Vishakha Mehra
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