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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
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The impact of intangible assets on the value of FMCG companies worldwide
Journal of Innovation & Knowledge, 2023 This article is devoted to evaluating the role of intangible assets in the process of increasing the value of a company. As a sample, we have chosen FMCG companies around the world. The research was done on 90 FMCG companies.
Azamat Kashkinbayev
exaly +3 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.
Wright, Stephen
core +3 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
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Recognition of Intangible Assets according to the International and National Accounting Standards [PDF]
Облік і фінанси, 2019 Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are ...
Olena Vakulchyk +2 more
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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
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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
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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
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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
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METHODOLOGICAL BASIS FOR ACCOUNTING OF ENTITIES INTANGIBLE ASSETS MANAGEMENT
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 The importance of methodological basis for accounting of entities intangible assets management research is conditioned by the necessity of enterprise competitiveness insurance in a way of the ability to react to the global challenges of the information ...
V. M. Duba
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