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Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets

Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets
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Intangible Assets

SSRN Electronic Journal, 2023
Vanessa Dwiasti Suhardi
openaire   +2 more sources

Intangible assets and capital structure

Journal of Banking and Finance, 2020
With 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.
Thomas Moeller
exaly   +2 more sources

Do intangible assets provide corporate resilience? New evidence from infectious disease pandemics

Economic Modelling, 2022
Intangibles provide competitive advantages and enhance productivity and efficiency. We investigate whether accumulated intangible assets mitigate the adverse impact of pandemic shocks on corporate performance. Using a sample of 8738 unique U.S.
Mohammad Riaz Uddin, M. Hasan, N. Abadi
semanticscholar   +1 more source

Intangible assets management and digital transformation: evidence from intellectual property rights-intensive industries

Meditari Accountancy Research, 2022
Purpose This study aims to investigate the impact of digital technologies for intangible assets management. The authors analyse how technological innovations and regulations of intellectual property affect business models of companies or intellectual ...
Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, S. Manfredi   +3 more
semanticscholar   +1 more source

Recognition and Evaluation of Data as Intangible Assets

SAGE Open, 2022
Internet-based companies such as Amazon, Facebook, and Tencent hold an enormous amount of consumer data that are utilized to create business value via big data analytics.
F. Xiong, M. Xie, Lingjuan Zhao, Cheng Li, Xuan Fan   +4 more
semanticscholar   +1 more source

Accounting for the recognition of intangible assets and the results of their valuation and revaluation

International Accounting, 2022
Subject. This article deals with the issues of valuation and accounting of intangible assets. Objectives. The article aims to disclose the organizational, methodological, and technical aspects of accounting for intangible assets and develop ...
R. Alborov, S. Kozmenkova, E. Mosunova
semanticscholar   +1 more source

The effect of intangible assets on sustainable growth and firm value - Evidence on intellectual capital investment in companies listed on Bucharest Stock Exchange

Kybernetes, 2021
PurposeThe present study investigates the connection between company investments in intellectual capital (IC) and how they translate into financial value.
Catalin Ionita, Elena-Raluca Dinu
semanticscholar   +1 more source

The Impact of Intangible Assets and Sub-Components of Intangible Assets on Sustainable Growth and Firm Value: Evidence from Turkish Listed Firms

Sustainability, 2019
This study explores the effect of intangible assets and sub-components of intangible assets on sustainable growth and firm value in Turkey. The cumulative (i.e., aggregative) value of intangible assets of firms and sub-components of intangible assets ...
Murat Ocak, Derya Fındık
exaly   +2 more sources

Accounting for Intangible Assets

The Routledge Companion to Strategic Marketing, 2020
 .100 POLICY STATEMENT  .110 POLICY RATIONALE  .120 AUTHORITY  .130 APPROVAL AND EFFECTIVE DATE OF POLICY  .140 KNOWLEDGE OF THIS POLICY  .160 RESPONSIBILITIES  .210 CHARACTERISTICS OF INTANGIBLE ASSETS  .220 INTERNALLY GENERATED INTANGIBLE ...
David Stewart, Neil Morgan
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