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The impact of intangible assets on the value of FMCG companies worldwide

Journal of Innovation & Knowledge, 2023
This article is devoted to evaluating the role of intangible assets in the process of increasing the value of a company. As a sample, we have chosen FMCG companies around the world. The research was done on 90 FMCG companies.
Kashkinbayev Azamat, Jaxybekova Galiya, Rustamov Bezhan, Zhaishylyk Nurdana   +3 more
doaj   +1 more source

Intangible asset tax depreciation in the Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
This paper aims to familiarize readers with the legislative development of intangible asset tax depreciation in the Czech Republic since 1993. The paper is divided into several basic chapters, of which the main chapter describes and analyzes the ...
Pavel Svirák, Karel Brychta
doaj   +1 more source

Asset Specificity of Nonfinancial Firms

Quarterly Journal of Economics, 2022
We develop a new dataset to study asset specificity among nonfinancial firms. Our data covers the liquidation values of each category of assets on firms’ balance sheets, and provides information across major industries. First, we find that nonfinancial
A. Kermani, Yueran Ma
semanticscholar   +1 more source

RESOURCES SUPPORTING INCORPOREAL ASSETS IN CONTINUOUSLY TRADED PHILIPPINE UNIVERSAL BANKS

Journal of Business Management and Accounting
The Strengthening Program for Rural Banks (SPRB) in the Philippines has allowed universal banks to purchase rural banks, and this policy highlights the possible advantages of expanding business combinations for intangible assets.
Jackson Juatco Tan, Virginia Ramirez Arceo   +1 more
doaj   +1 more source

Cryptocurrency Assets in the Financial Accounting Systems [PDF]

Problemi Ekonomiki, 2020
The article deals with constructing an asset accounting process and an algorithm for recognizing an object as an asset. The main approaches to the reflection of cryptocurrency in financial accounting are analyzed.
Makurin Andrii A.
doaj   +1 more source

Wine Tourism as a Catalyst for Sustainable Performance: The Mediating Role of Corporate Legitimacy and Green Innovation

Agribusiness, EarlyView.
ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó, Eduardo Sánchez‐García, Bartolomé Marco‐Lajara, Luis A. Millán‐Tudela   +3 more
wiley   +1 more source

Do intangible assets matter to financial analysts in the Brazilian stock market?

Revista Brasileira de Gestão De Negócios, 2020
Purpose – This paper aims to investigate how and to what extent intangible assets influence the evaluations of financial analysts covering companies listed on the Brazilian Stock Exchange (Brazil, Bolsa, Balcão – B3) from 2010 to 2016.
Joyce Mariella Medeiros Cavalcanti, Hudson Fernandes Amaral, Laíse Ferraz Correia, Carolina Magda da Silva Roma   +3 more
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

INTANGIBLE ASSETS REPORTING

Australian Journal of Business and Management Research, 2012
The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc.
Maryam Ghamari, Mojtaba Saeidinia, Mehrsa Hashemi, Mohammadreza Aghaei   +3 more
openaire   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

Agribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson, Sumadhur Shakya, Isaac Dubovoy   +2 more
wiley   +1 more source