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The Impact of Intangible Assets on Financial Performance: Saudi Basic Materials Companies
Scientific 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
Valuation of Intangible Assets by Using of Artificial Neural Network [PDF]
پژوهشهای 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
THEORETICAL ASPECTS REGARDING THE VALUATION OF INTANGIBLE ASSETS [PDF]
Analele 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
Intangible assets and export growth of Croatian exporters: Evidence from panel VAR and VECM
Management : 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
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
doaj
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
doaj +1 more source
Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]
, 2008 This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N +3 more
core +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
doaj
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
doaj
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source