Results 11 to 20 of about 5,092 (261)

Analytical assessment of the customer capital of the world's leading companies

Економіка, управління та адміністрування, 2020
On the example of 100 U.S. stock market leaders’ reporting the issues of the availability and level of disclosure of information on intangible assets that characterize customer capital are investigated.
T.O. Zavalii
doaj   +1 more source

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

South 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 IN THE POSTINDUSTRIAL ECONOMY: MYTHS AND REALITY

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
. The purpose of the article is to determine the role and the place of the intangible assets in the postindustrial economy. The points of view of different scientists about the formation and development of the postindustrial economy from the position of ...
R. Romaniv, S. Romaniv, М. Shesternyak
doaj   +1 more source

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

Вестник 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

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

Проблеми 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 Financial Performance: Saudi Basic Materials Companies

Scientific 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, Najla Ibrahim Abdul Rahman   +1 more
doaj   +1 more source

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

Економіка, 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

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

پژوهش‌های 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, Hanieh Beirami, Hani Beirami   +2 more
doaj   +1 more source

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

Management : 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

THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS [PDF]

Analele 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