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Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets

open access: yesAccounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets
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Managing intangible assets

Journal of Management Development, 2004
4 p.
Schoemaker, M.J.R., Jonker, J.
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Intangible Assets

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
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Intangible Assets

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 ...
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Intangible assets and capital structure

Journal of Banking & Finance, 2014
With 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
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