Results 11 to 20 of about 629,376 (246)

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   +4 more sources

Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]

open access: yes, 2008
This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N   +3 more
core   +7 more sources

Essays in Intangible Corporate Assets [PDF]

open access: yes, 2021
In einer zunehmend vernetzten Welt befinden sich Unternehmen in einem komplexen Beziehungsgeflecht aus verschiedenen Akteuren. Dies stellt eine Herausforderung für die Existenz traditioneller Geschäftsmodelle dar, da Firmen sich mit Konkurrenz aus allen ...
Aksin-Sivrikaya, Sezen
core   +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 ...
Seitanidi, M M
core   +7 more sources

Intangible assets and export growth of Croatian exporters: Evidence from panel VAR and VECM

open access: yesManagement : Journal of Contemporary Management Issues, 2023
This study tests the existence and direction of the relationship between investment in intangible assets and export and internationalization growth using the VAR, IRF, and VECM approaches.
Maja Bašić
doaj   +1 more source

Valuation of Intangible Assets by Using of Artificial Neural Network [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
It is very important for investors and creditors to understand the critical factors affecting a firm’s value before making decisions about investments and loans.
Bita Mashayekhi   +2 more
doaj   +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

INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY

open access: yesВестник университета, 2019
The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them.
D. V. Voyko, A. V. Voyko
doaj   +1 more source

Determining Economic Security of a Business Based on Valuation of Intangible Assets according to the International Valuation Standards (IVS)

open access: yesRisks, 2020
This work considered the economic security of an enterprise with regard to the valuation of intangible assets according to the International Valuation Standards (IVS).
Dmitrii Rodionov   +2 more
doaj   +1 more source

THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Valuation of intangible assets represents one of the most delicate problems of assessing a company. Usually, valuation of intangible assets is in the process of evaluating enterprise as a whole.
HOLT GHEORGHE
doaj  

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