Results 21 to 30 of about 5,092 (261)
A study on intangible assets disclosure: An evidence from Indian companies
Intangible Capital, 2011 Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets.
Subash Chander, Vishakha Mehra
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Intangible Assets in Business Combinations [PDF]
Revista de Management Comparat International, 2015 In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
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Risks, 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
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Assessment of the Recognition for Research and Development Costs as Intangible Assets
Taikomieji 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
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Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Economic Properties of Intangible Assets. The Value Paradox [PDF]
Revista 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
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Intangible Assets and Labor Productivity Growth [PDF]
Economies, 2016 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 between 1995 and 2017, as well as whether this contribution varies between different groups of countries ...
Carolina Hintzmann +2 more
openaire +7 more sources
Agribusiness, EarlyView.ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa +1 more
wiley +1 more source
Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill [PDF]
Marketing (Beograd. 1991), 2012 The development of International Financial Reporting Standards causes new challenges for accounting as a profession. One of those challenges reefers to business combinations treatment in accounting and the related possibility of recognizing intangible ...
Spasić Dejan
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The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source