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Influence of equity structure in China's high-tech manufacturing industry on enterprise value under epidemic shocks. [PDF]
Sci RepYao J, Jiang Q.
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Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assetsopenaire
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Intangible assets and firm diversification
International Journal of Managerial Finance, 2005PurposeTo re‐examine empirically internalisation and transaction cost theories of firm FDI.Design/methodology/approachEmpirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory variables the paper introduces and models several important control ...
Christopher B. Malone, Lawrence C. Rose
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2011
This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
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This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
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2003
Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
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Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
openaire +1 more source
Intangible assets and capital structure
Journal of Banking & Finance, 2014With intangible assets representing at least one third of U.S. corporate assets and one half of annual investment, it is important to understand to what extent intangible assets support debt. Some characteristics of intangible assets, such as high valuation risk and poor collateralizability, can discourage debt financing.
Steve C. Lim +2 more
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On the Strategic Accumulation of Intangible Assets
Organization Science, 2003The resource-based view holds that firms can earn supranormal returns if and only if they have superior resources and those resources are protected by some form of isolating mechanism preventing their diffusion throughout industry. One isolating mechanism that has been proposed for intangible assets is their accumulation process.
Anne Marie Knott +2 more
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The Political Economy of Intangible Assets
2017Analysis of the reasons for the growing importance of intangible assets in the economy and the theoretical background for this.
BIANCHI, Patrizio, LABORY, Sandrine
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WIPO and Intangible Asset Finance :
2022This paper describes the potential of intangible asset finance, the challenges it faces, and outlines WIPO Action Plan to move intangible asset finance from the margins to the mainstream.
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