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Approaches and methods of valuation of intangible assets - a comparison of the OECD Transfer Pricing Guidelines and International Valuation Standards [PDF]
, 2023 Pavel Svačina
openalex +1 more source
Tax Neutrality and Intangible Capital [PDF]
Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land.
Andrew B. Lyon, Don Fullerton
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Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
Вестник университетаThe article studies theoretical aspects of the intangible assets system in the process of enterprises strategic management. In particular, it highlights the points of view of Russian and foreign scientists regarding the definition of the intangible ...
V. M. Sedelnikov
doaj +1 more source
THE OPERATIONAL HEDGING PROPERTIES OF INTANGIBLE ASSETS: THE CASE OF NON-VOLUNTARY FOREIGN ASSET SELLOFFS [PDF]
, 2002 In this paper we examine the valuation effects and long-term performance of U.S. multinational firms involved in forced transfers of their foreign operating assets during the 1965-1988 period. The evidence suggests that the operational hedging ability of
Doukas, John A., Padmanabhan, Prasad
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Business Strategy and the Environment, EarlyView.ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu +3 more
wiley +1 more source
THE INTANGIBLE ASSETS INVESTMENTS. CHARACTERISTICS AND THE ACCOUNTING TREATMENT [PDF]
In the knowledge-based economy the fundamental determinants of the enterprise value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Prediscan Mariana, Sacui Violeta
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Productivity growth and finance: The role of intangible assets - a sector level analysis
OECD Economics Department Working Papers, 2019 Investment in intangible assets has become an increasingly important driver of productivity growth in OECD countries. Facing stronger informational asymmetries and harder to value collateral, intangible investment is subject to more severe financial ...
Lilas Demmou +2 more
semanticscholar +1 more source
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Diana Claudia SALA, Violeta SACUI
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