Results 281 to 290 of about 881,246 (340)
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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
openaire +1 more source
International Journal of Productivity and Performance Management, 2020
PurposeThis study aims to analyze and explain the effect of financial architecture (with three dimensions: ownership structure, capital structure and corporate governance) and intangible assets on performance financial and corporate value in the ...
I. W. Widnyana +6 more
semanticscholar +1 more source
PurposeThis study aims to analyze and explain the effect of financial architecture (with three dimensions: ownership structure, capital structure and corporate governance) and intangible assets on performance financial and corporate value in the ...
I. W. Widnyana +6 more
semanticscholar +1 more source
Journal of Islamic Accounting and Business Research
Purpose This paper aims to the significance of intangible assets in boosting financial credibility and accounting transparency in Saudi Arabia and other Islamic countries, aligning with Saudi Vision 2030.
A. Bamhdi
semanticscholar +1 more source
Purpose This paper aims to the significance of intangible assets in boosting financial credibility and accounting transparency in Saudi Arabia and other Islamic countries, aligning with Saudi Vision 2030.
A. Bamhdi
semanticscholar +1 more source
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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Journal of Business Research, 2019
Extending the dynamic resource accumulation framework to operations management, we propose that the stock of younger capital assets and flow of capital assets are positively associated with the value of intangible assets, an increasingly predominant ...
Andrew S Manikas, Pankaj C Patel
exaly +2 more sources
Extending the dynamic resource accumulation framework to operations management, we propose that the stock of younger capital assets and flow of capital assets are positively associated with the value of intangible assets, an increasingly predominant ...
Andrew S Manikas, Pankaj C Patel
exaly +2 more sources
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
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 influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
, 2020Purpose - Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.
Rossi Paola, Michela Cordazzo
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Strategic alignment of intangible assets: The role of corporate social responsibility
Asia Pacific Journal of Management, 2019Na Shen, Kevin Au, Weiwen Li
exaly +2 more sources