Results 1 to 10 of about 847,514 (386)
ESG did not immunize stocks during the COVID‐19 crisis, but investments in intangible assets did [PDF]
Journal of Business Finance and Accounting, 2021 Environmental, social and governance (“ESG”) scores have been widely touted as indicators of share price resilience during the COVID‐19 crisis. Contrary to this conventional wisdom, we present robust evidence that once industry affiliation, market‐based ...
Baruch Lev
exaly +3 more sources
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 +3 more sources
Intangible Assets in Business Combinations [PDF]
Revista de Management Comparat International, 2015 In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
doaj +1 more source
A study on intangible assets disclosure: An evidence from Indian companies [PDF]
Intangible Capital, 2011 Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets.
Subash Chander, Vishakha Mehra
doaj +2 more sources
INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING [PDF]
Review of Income and Wealth, 2008 In this paper I relate the measurement of intangibles to the project of measuring the sources of growth. I focus on three related and difficult areas of the measurement of national income: the measurement of new goods, the deflation of intangible investment, and the divergence between the social and private valuations of intangible assets. I argue that
Leonard I. Nakamura
openaire +4 more sources
Tobin's q and intangible assets [PDF]
, 2006 In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets.\ud This key feature of q turns out however to be entirely due to errors and\ud omissions in the authors’ calculations.
Wright, Stephen
openaire +4 more sources
The Impact of Intangible Assets on Firm Performance: Evidence from an Emerging Economy [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 This research investigates intangible assets' role in firm performance in the Tehran Stock Exchange's firm performance. Multiple Linear Regression is conducted to examine a large pool of data for 1350 company-year over ten years from 2008 to 2018.
Arash Arianpoor
doaj +1 more source
Intangible Assets and Their Impact on Economic Performance
Economic and Business Review, 2022 The paper introduces the topic of intangible assets. It describes the evolution of the concept of intangible assets and the role of these assets in today’s economy. The importance of intangible assets is highlighted through many quantitative estimates of
Mojca Bavdaž +3 more
doaj +1 more source
Social intangible assets measurement as an influencing factor of social capital formation
Економіка, управління та адміністрування, 2020 The growing role of intangible assets in the conditions of economic transformation is substantiated. The problems of accounting for intangible assets that need to be addressed are highlighted. The value of a company is determined by both its tangible and
D.M. Zakharov
doaj +1 more source
Problems of documenting the accounting of intangible assets
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2021 The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets,
V.V. Yasyshena
doaj +1 more source