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The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
, 2020Purpose - Following the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.
Rossi Paola, Michela Cordazzo
semanticscholar +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
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.
Richard Borghesi, Kiyoung Chang
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
Intangible assets and firm diversification
International Journal of Managerial Finance, 2005PurposeTo re‐examine empirically internalisation and transaction cost theories of firm FDI.Design/methodology/approachEmpirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory variables the paper introduces and models several important control ...
Christopher B. Malone, Lawrence C. Rose
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2011
At present, there are no standards for assessing the value of intangible assets or intellectual capital. Historically, a number of frameworks have evolved, each with a different focus and a different assessment methodology. In order to assess that knowledge management initiatives contributed to the fight against terrorism in Canada, a results-based ...
Kimiz Dalkir, Susan McIntyre
openaire +1 more source
At present, there are no standards for assessing the value of intangible assets or intellectual capital. Historically, a number of frameworks have evolved, each with a different focus and a different assessment methodology. In order to assess that knowledge management initiatives contributed to the fight against terrorism in Canada, a results-based ...
Kimiz Dalkir, Susan McIntyre
openaire +1 more source
The Valuation of Intangible Assets: An Introduction
Social Science Research Network, 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.
Roberto Moro Visconti
semanticscholar +1 more source
VINE, 2008
PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing ...
openaire +1 more source
PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing ...
openaire +1 more source
2018
The valuation of intangible assets has become an increasingly relevant topic, both because they significantly influence the value of a firm and because they are frequently negotiated, and, therefore, valued on a stand-alone basis. Three valuation approaches can be applied.
openaire +1 more source
The valuation of intangible assets has become an increasingly relevant topic, both because they significantly influence the value of a firm and because they are frequently negotiated, and, therefore, valued on a stand-alone basis. Three valuation approaches can be applied.
openaire +1 more source