Results 21 to 30 of about 211,112 (353)

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

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

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

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  

Marketing management capability:the construct and its dimensions: an examination of managers’ and entrepreneurs’ perceptions in a retail setting [PDF]

open access: yes, 2018
Purpose: This paper aims to explore the relationship between corporate cultural/intangible assets and marketing capabilities by examining managers’ and entrepreneurs’ perceptions in a retail setting.Design/methodology/approach: Nineteen face-to-face ...
Brown, Dalila   +2 more
core   +4 more sources

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

MEASURING INTANGIBLE ASSET: FIRM REPUTATION

open access: yesBusiness: Theory and Practice, 2022
The purpose of this research is to find out the measurement of firm reputation that are still relevant to represent firm reputation. The measurement that are being tested in this research are CSR Award, Firm Age, Listing Age, Market Capitalization, Buy and Hold Abnormal Return and Price Earnings Ratio as the measurement for firm reputation. The novelty
Edi Edi, Erna Wati
openaire   +3 more sources

Economic Properties of Intangible Assets. The Value Paradox [PDF]

open access: yesRevista de Management Comparat International, 2012
The importance of intangible assets is the distinguishing feature of the new economy. In knowledge based economies the intangible elements of firms are becoming fundamental determinants of firm current and future competitiveness as well as of firm value ...
Violeta SĂCUI, Diana SALA
doaj  

Assessment of the Recognition for Research and Development Costs as Intangible Assets

open access: yesTaikomieji Moksliniai Tyrimai, 2022
The paper studies the accounting of recognition of research and development costs as intangible assets of Lithuanian companies. This study aims to reveal the possibilities of recognizing research and development costs as intangible assets in accounting ...
Rita Bužinskienė
doaj  

LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY

open access: yesВестник Северо-Кавказского федерального университета, 2022
The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy.
O. Opyatova
doaj   +1 more source

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