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Journal of Applied Accounting Research, 2014
Purpose– Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public ...
Oehler, Andreas, Frey, Hannes
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Purpose– Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public ...
Oehler, Andreas, Frey, Hannes
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WIPO and Intangible Asset Finance :
2022This paper describes the potential of intangible asset finance, the challenges it faces, and outlines WIPO Action Plan to move intangible asset finance from the margins to the mainstream.
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“New spectrum of intangible assets”
Science and Public PolicyAbstract This editorial introduces the Special Issue ‘New Spectrum of Intangible Assets’, which explores the growing significance of intangible assets, such as R&D, organizational capital, software, data, design, and brand equity, in shaping innovation, productivity, and long-term value creation.
Yannis Caloghirou +2 more
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INTANGIBLE EXPENSES AND AMORTIZING INTANGIBLE ASSETS.
The Accounting Review, 1962Abstract Accountants and economists have placed a great deal of emphasis on researching elemental factors of our dynamic economy. It is the purpose of this report to reflect upon the various methods of intangible cost recovery most commonly used in selected industries. Three hundred and twenty-six firms were selected from a population
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Journal of Human Resource Costing & Accounting, 1997
A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The “community” today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other is a nonfinancial measurement system for intangible assets based on a theory originally brought forward by a work group consisting of members from several Swedish ...
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A “Swedish Community of Practice” emerged during the mid 1980s in Sweden. The “community” today follows two tracks; one is Human Resource Costing & Accounting (HRCA) and the other is a nonfinancial measurement system for intangible assets based on a theory originally brought forward by a work group consisting of members from several Swedish ...
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Tangible fixed assets and intangible assets
2023The book titled "Business Administration and Accounting" represents an endeavor to compile a comprehensive guide in English that encapsulates the core ideas of Italian "Economia Aziendale" (Business Management), along with the foundational accounting principles and the methodologies for representing financial statements in Italy.
Mattei Marco Maria, Monaco Eleonora
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Are Intangible Assets Fungible?
2002Abstract It is with some trepidation that I offer this tribute to Professor Bernard Rudden on an aspect of property law, one of several different fields to the understanding of which he himself has made such a major contribution over many years.
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Intangible Assets and Communication
2008The premise of the chapter is that there needs to be greater focus by organizations on intangible assets and their application to communication and the communication function. The discussion relies heavily on the work of the IABC 2003 Study on Intangible Assets and Communication, which concluded that human capital provides the basis for competitive ...
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