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Intangible assets and capital structure
Journal of Banking & Finance, 2014With intangible assets representing at least one third of U.S. corporate assets and one half of annual investment, it is important to understand to what extent intangible assets support debt. Some characteristics of intangible assets, such as high valuation risk and poor collateralizability, can discourage debt financing.
Steve C. Lim +2 more
openaire +1 more source
, 2020
The purpose of the work is to solve the set problem and to study the competition and perspectives of division of labor of humans and machines during creation of intangible assets in Industry 4.0.,The research is performed with the help of regression and ...
S. Lobova +3 more
semanticscholar +1 more source
The purpose of the work is to solve the set problem and to study the competition and perspectives of division of labor of humans and machines during creation of intangible assets in Industry 4.0.,The research is performed with the help of regression and ...
S. Lobova +3 more
semanticscholar +1 more source
The Political Economy of Intangible Assets
2017Analysis of the reasons for the growing importance of intangible assets in the economy and the theoretical background for this.
BIANCHI, Patrizio, LABORY, Sandrine
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The Valuation of Intangible Assets: An Introduction
SSRN Electronic Journal, 2019An intangible is a non-monetary asset that manifests itself by its economic properties. It does not have physical substance but grants rights and economic benefits to its owner. The examination of the general approaches of the valuation of companies is preliminary to the estimation of assets such as the intangibles.
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Economic policy uncertainty and firm value: the mediating role of intangible assets and R&D
Applied Economics Letters, 2019We explore the mechanisms by which intangible assets and R&D intensity mediate the relationship between global economic policy uncertainty and firm value.
R. Borghesi, Kiyoung Chang
semanticscholar +1 more source
FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS
National Tax Journal, 1990Focuses on the treatment of intangible capital involved in franchising. Explores the problems facing both the franchisor and the franchisee.
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Does increased disclosure of intangible assets enhance liquidity around new equity offerings?
Research In International Business and Finance, 2019The objective of this paper is to analyze how firms can enhance stock market liquidity around new equity offerings by increasing the level of disclosure on their intangible assets.
M. Labidi, J. Gajewski
semanticscholar +1 more source
2017
This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
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This chapter looks into the accounting methods for intangible assets, an identifiable non-monetary asset without physical substance. It begins with a discussion of the importance of intangible assets and the issues in their accounting and valuation. Then, it explores how intangible assets are accounted for in accordance with International Accounting ...
openaire +1 more source
Tangible and intangible fixed assets
2022This book, entitled “Lessons of Business Administration and Accounting” was born as a first effort to create a reference text in English containing the traditional concepts of Italian “Economia Aziendale” (Business Management), together with the foundations of the principles underlying accounting and the representation of values inside the financial ...
Marco Maria Mattei, Eleonora Monaco
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