Results 41 to 50 of about 147,548 (349)
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
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
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Disclosure of intangible assets: a study of the brazilian soccer clubs
Enfoque, 2014 The federative rights of the athletes are classified as intangible assets and represent the main asset of soccer clubs, so it is necessary a clear disclosure of such asset in the financial statements of these clubs. In this context, the objective of this
Duílio Ulhôa Leite +1 more
doaj +1 more source
Financial Accounting Classification of Cryptocurrency [PDF]
, 2019 Currently, a large range of opinions exists regarding the appropriate classification and regulation of cryptocurrency. From the legal perspective, some suggest that cryptocurrency investments are too speculative. As a result of this, it is suggested that
Foy, Jonathan
core +1 more source
British Educational Research Journal, EarlyView.Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao +3 more
wiley +1 more source
Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing
Jurnal AkuntansiPurpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews
Jenny Puspita Sari, Wiwit Irawati
doaj +1 more source
ARTEKS : Jurnal Teknik Arsitektur, 2023 The place identity needs to be resurfaced visual-architecturally through place-making and community engagement. From participatory identification of tangible and intangible cultural assets, cultural mapping can increase awareness of cultural assets and a
Ema Yunita Titisari +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source