Results 11 to 20 of about 211,112 (353)
A study on intangible assets disclosure: An evidence from Indian companies [PDF]
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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INTANGIBLE ASSETS AND NATIONAL INCOME ACCOUNTING [PDF]
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
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Tobin's q and intangible assets [PDF]
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
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Market-Driven Management and Intangible Assets in Global Television Set Manufacturers [PDF]
The television set industry is a global sector where the most competitive companies are market-driven. Their competitive advantage is based not only on their ability to innovate products but also on their capability to develop and strengthen intangible ...
Bartlett, Christopher A. +5 more
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This article discusses the strategic importance of identifying intangible assets for creating value and enhancing competitiveness and innovation in science and technology in a knowledge economy with particular reference to the sub- Saharan Africa region.
Nicoline Ondari-Okemwa
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The article identifies contemporary problematic aspects of information management of intangible assets at the enterprise. Today there is an urgent problem that most of intangible assets are not reflected in the reporting of the enterprise, and this, in ...
I.V. Fedorova
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The impact of intangible assets on the value of FMCG companies worldwide
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.
Kashkinbayev Azamat +3 more
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Principles of valuation of intangible assets: accounting risks and application warnings
The relevance of the study in formulating the principles of valuation of intangible assets is substantiated. The uncertainty for the information environment and accounting risks are characterized.
R.V. Romaniv, S.R. Romaniv
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The Impact of Intangible Assets on Financial Performance: Saudi Basic Materials Companies
This study aims to understand the effect of intangible assets on financial performance by analyzing a sample of companies in the basic materials sector listed in the Saudi financial market during the period 2011¬¬–2018.
Arwa Saad Al Jehani Arwa Saad Al Jehani +1 more
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Intangible economy : How can investors deliver change in businesses? Lessons from nonprofit-business partnerships [PDF]
Investors traditionally prioritised tangible outcomes (money, land, machinery) in order to protect their financial assets. However, the intangible economy (trust, human resources, information, reputation) that co-exists draws attention to new ...
Maria May Seitanidi, T.M. Nisar
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