Results 261 to 270 of about 643,469 (344)
Some of the next articles are maybe not open access.
Journal of Interprofessional Care, 2018
Healthcare systems increasingly use business models that focus on tangible assets such as finances and facilities. Yet intangible assets, such as values, relationships and human capital, remain critical for understanding the worth of interprofessional ...
E. Rider +4 more
semanticscholar +1 more source
Healthcare systems increasingly use business models that focus on tangible assets such as finances and facilities. Yet intangible assets, such as values, relationships and human capital, remain critical for understanding the worth of interprofessional ...
E. Rider +4 more
semanticscholar +1 more source
2011
This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
openaire +1 more source
This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
openaire +1 more source
Recognition and Evaluation of Data as Intangible Assets
SAGE Open, 2022Internet-based companies such as Amazon, Facebook, and Tencent hold an enormous amount of consumer data that are utilized to create business value via big data analytics.
F. Xiong +4 more
semanticscholar +1 more source
2003
Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
openaire +1 more source
Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
openaire +1 more source
Management Decision
PurposeThis study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry.
Federico Lanzalonga +3 more
semanticscholar +1 more source
PurposeThis study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry.
Federico Lanzalonga +3 more
semanticscholar +1 more source
Intangible assets and capital structure
Journal of Banking & Finance, 2014With intangible assets representing at least one third of U.S. corporate assets and one half of annual investment, it is important to understand to what extent intangible assets support debt. Some characteristics of intangible assets, such as high valuation risk and poor collateralizability, can discourage debt financing.
Steve C. Lim +2 more
openaire +1 more source
2017
This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
openaire +1 more source
This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
openaire +1 more source
Intangible asset value of employee satisfaction in high-contact services
, 2021Ruirui Fang, Baojun Gao, Nan Hu
semanticscholar +1 more source
Intangible assets and firm diversification
International Journal of Managerial Finance, 2005PurposeTo re‐examine empirically internalisation and transaction cost theories of firm FDI.Design/methodology/approachEmpirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory variables the paper introduces and models several important control ...
Christopher B. Malone, Lawrence C. Rose
openaire +1 more source