Results 41 to 50 of about 143,042 (303)
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 +3 more
openaire +1 more source
Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance [PDF]
, 2009 As innovative companies struggle to raise funds, intellectual property and intangible assets are providing alternative ways of financing innovation. But greater awareness of them as an asset class is needed.
Ian Ellis
core
Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
, 2009 This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
core +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 +2 more
wiley +1 more source
Accounting for the recognition of information as an asset [PDF]
, 2011 Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
core
Agribusiness, EarlyView.ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa +1 more
wiley +1 more source
Exploring some standard-setters’ views in respect of asset recognition [PDF]
, 2009 In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project
El-Tawy, N, Tollington, T
core
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
INTANGIBLE ASSETS, NILAI PERUSAHAAN, DAN KINERJA KEUANGAN
Jurnal Ilmiah Akuntansi dan Bisnis, 2009 This paper is intended to discuss the theory of intangible asset and its roles to firm’s value and its financial performance. The main premise to discuss is that intangible asset, along with tangible assets, determine the firm’s value and its performance.
NI MADE ADI ERAWATI, I PUTU SUDANA
doaj
Group unidentifiable intangible asset - goodwill
Путеводитель предпринимателя, 2020 The article gives a refined definition of the concept of «goodwill» is as inseparable from the potential business structures intangible asset that can bring additional benefits. Disclosed dual nature of goodwill as internal monitored resource, on the one
N. A. Makashova
doaj