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
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
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
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
doaj +1 more source
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
doaj +1 more source
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
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
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
doaj +1 more source
An approach to quantify value provided by an engineered asset according to the ISO 5500x series of standards [PDF]
Asset Intelligence through Integration and Interoperability and Contemporary Vibration Engineering Technologies : Proceedings of the 12th World Congress on Engineering Asset Management and the 13th International Conference on Vibration Engineering and ...
Crespo Márquez, Adolfo +4 more
core +1 more source
The impact of intangible assets on the value of FMCG companies worldwide
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 +3 more
doaj +1 more source

