Results 11 to 20 of about 211,112 (353)

A study on intangible assets disclosure: An evidence from Indian companies [PDF]

open access: yesIntangible 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]

open access: yesReview 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]

open access: yes, 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

Market-Driven Management and Intangible Assets in Global Television Set Manufacturers [PDF]

open access: yes, 2010
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
core   +1 more source

The strategic importance of identifying knowledge-based and intangible assets for generating value, competitiveness and innovation in sub-Saharan Africa

open access: yesSouth African Journal of Libraries and Information Science, 2011
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
doaj   +1 more source

Current state and trends of development of organizational and methodical support of intangible asset accounting

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020
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
doaj   +1 more source

The impact of intangible assets on the value of FMCG companies worldwide

open access: yesJournal 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.
Kashkinbayev Azamat   +3 more
doaj   +1 more source

Principles of valuation of intangible assets: accounting risks and application warnings

open access: yesЕкономіка, управління та адміністрування, 2019
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
doaj   +1 more source

The Impact of Intangible Assets on Financial Performance: Saudi Basic Materials Companies

open access: yesScientific Journal of King Faisal University: Humanities and Management Sciences, 2021
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
doaj   +1 more source

Intangible economy : How can investors deliver change in businesses? Lessons from nonprofit-business partnerships [PDF]

open access: yes, 2007
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
core   +1 more source

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