Results 31 to 40 of about 143,042 (303)
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
Observable Reputation Trading [PDF]
, 2006 Is the reputation of a firm tradable when the change in ownership is observable? We consider a competitive market in which a share of owners must retire in each period. New owners bid for the firms that are for sale.
Hakenes, Hendrik, Peitz, Martin
core +5 more sources
RESOURCES SUPPORTING INCORPOREAL ASSETS IN CONTINUOUSLY TRADED PHILIPPINE UNIVERSAL BANKS
Journal of Business Management and AccountingThe 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 +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
ANALYSING FACTORS INFLUENCING INTANGIBLE ASSET DISCLOSURE (STUDY IN SOUTH-EAST ASIA AND AUSTRALIA TELECOMMUNICATION INDUSTRY) [PDF]
, 2011 This study aims to examine intangible asset voluntary disclosure practices in annual report telecommunication company in South East Asia and Australia. This research sample is 75 telecommunication company at year 2007, 2008 dan 2009.
PUTRI, Sheila Ulfia, UTOMO, Dwi Cahyo
core
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 +3 more
wiley +1 more source
Вестник Российского экономического университета имени Г. В. Плеханова, 2022 In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the
V. V. Manuylenko, M. V. Galasova
doaj +1 more source
The application of intangible asset accounting and discretionary policy choices in the UK football industry [PDF]
, 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
core +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
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 +3 more
doaj +1 more source