The application of intangible asset accounting and discretionary policy choices in the UK football industry [PDF]
British Accounting Review, 2002 This paper investigates the use of intangible asset accounting and the selection of accounting policies in the football industry, an environment where discretionary choices were available concerning accounting for transfer fees.
Rowbottom, Nicholas
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Attributes Driving Intangible Asset Valuation [PDF]
Journal of International Business, Economics and EntrepreneurshipThe 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
Corporate Taxes and the Location of Intangible Assets Within Multinational Firms [PDF]
, 2008 Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs ...
Dischinger, Matthias, Riedel, Nadine
core +5 more sources
Cogent Economics & Finance, 2023 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
doaj +1 more source
The Effect of Investments in Intangible Assets in the Explanatory Impact of Financial Health and Agency Problems on the Market Value Company's [PDF]
Journal of Asset Management and Financing, 2018 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
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Recognition of Intangible Assets according to the International and National Accounting Standards [PDF]
Облік і фінанси, 2019 Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are ...
Olena Vakulchyk +2 more
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LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY
Вестник Северо-Кавказского федерального университета, 2022 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
I-Finance, 2021 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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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
, 2008 Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
core +6 more sources
A Resource Based View to Identifying the Influential Factors in Sustainable Competitive Advantage of Banking Service in Bank Mellat [PDF]
مدیریت بازرگانی, 2012 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