Results 321 to 330 of about 847,514 (386)
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Meditari Accountancy Research, 2022
Purpose This study aims to investigate the impact of digital technologies for intangible assets management. The authors analyse how technological innovations and regulations of intellectual property affect business models of companies or intellectual ...
Raffaele Trequattrini +3 more
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Purpose This study aims to investigate the impact of digital technologies for intangible assets management. The authors analyse how technological innovations and regulations of intellectual property affect business models of companies or intellectual ...
Raffaele Trequattrini +3 more
semanticscholar +1 more source
Recognition and Evaluation of Data as Intangible Assets
SAGE Open, 2022Internet-based companies such as Amazon, Facebook, and Tencent hold an enormous amount of consumer data that are utilized to create business value via big data analytics.
F. Xiong +4 more
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International Accounting, 2022
Subject. This article deals with the issues of valuation and accounting of intangible assets. Objectives. The article aims to disclose the organizational, methodological, and technical aspects of accounting for intangible assets and develop ...
R. Alborov, S. Kozmenkova, E. Mosunova
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Subject. This article deals with the issues of valuation and accounting of intangible assets. Objectives. The article aims to disclose the organizational, methodological, and technical aspects of accounting for intangible assets and develop ...
R. Alborov, S. Kozmenkova, E. Mosunova
semanticscholar +1 more source
Kybernetes, 2021
PurposeThe present study investigates the connection between company investments in intellectual capital (IC) and how they translate into financial value.
Catalin Ionita, Elena-Raluca Dinu
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PurposeThe present study investigates the connection between company investments in intellectual capital (IC) and how they translate into financial value.
Catalin Ionita, Elena-Raluca Dinu
semanticscholar +1 more source
Accounting for Intangible Assets
The Routledge Companion to Strategic Marketing, 2020 .100 POLICY STATEMENT .110 POLICY RATIONALE .120 AUTHORITY .130 APPROVAL AND EFFECTIVE DATE OF POLICY .140 KNOWLEDGE OF THIS POLICY .160 RESPONSIBILITIES .210 CHARACTERISTICS OF INTANGIBLE ASSETS .220 INTERNALLY GENERATED INTANGIBLE ...
David Stewart, Neil Morgan
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International Journal of Productivity and Performance Management, 2020
PurposeThis study aims to analyze and explain the effect of financial architecture (with three dimensions: ownership structure, capital structure and corporate governance) and intangible assets on performance financial and corporate value in the ...
I. W. Widnyana +6 more
semanticscholar +1 more source
PurposeThis study aims to analyze and explain the effect of financial architecture (with three dimensions: ownership structure, capital structure and corporate governance) and intangible assets on performance financial and corporate value in the ...
I. W. Widnyana +6 more
semanticscholar +1 more source
2011
This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
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This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
openaire +1 more source
2003
Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
openaire +1 more source
Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
openaire +1 more source