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Intangible Assets and Labor Productivity Growth

open access: yes, 2021
We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries ...
C. Hintzmann   +2 more
semanticscholar   +1 more source

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

open access: yesЕкономіка, 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

open access: yesSouth 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

open access: yesФінансово-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

Out-of-equilibrium and intangible assets

open access: yesJournal of Evolutionary Economics, 2023
Abstract The new evidence provided by the codification of intangible assets in national accounts and firm statistics provides the opportunity to test the Schumpeterian creative response hypothesis according to which (i) the generation and exploitation of knowledge are characterized by high levels of risk, (ii) firms in equilibrium are ...
Antonelli, Cristiano   +2 more
openaire   +2 more sources

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

open access: yesПроблеми 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

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

open access: yesЕкономіка, 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

Assessing the Intangible Assets [PDF]

open access: yesBusiness Inform, 2021
The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise.
O. V. Fomina   +2 more
openaire   +2 more sources

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

The Impact of Intangible Assets on Financial Performance: Saudi Basic Materials Companies

open access: yesScientific 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   +1 more
doaj   +1 more source

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