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Principles of valuation of intangible assets: accounting risks and application warnings

Економіка, управління та адміністрування, 2019
The relevance of the study in formulating the principles of valuation of intangible assets is substantiated. The uncertainty for the information environment and accounting risks are characterized.
R.V. Romaniv, S.R. Romaniv
doaj   +1 more source

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, Najla Ibrahim Abdul Rahman   +1 more
doaj   +1 more source

Intangible economy : How can investors deliver change in businesses? Lessons from nonprofit-business partnerships [PDF]

, 2007
Investors traditionally prioritised tangible outcomes (money, land, machinery) in order to protect their financial assets. However, the intangible economy (trust, human resources, information, reputation) that co-exists draws attention to new ...
Maria May Seitanidi, T.M. Nisar
core   +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, Hanieh Beirami, Hani Beirami   +2 more
doaj   +1 more source

INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY

Вестник университета, 2019
The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them.
D. V. Voyko, A. V. Voyko
doaj   +1 more source

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

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 INVESTMENT AND FIRMS’ PERFORMANCE: EVIDENCE FROM SMALL AND MEDIUM-SIZED ENTERPRISES IN KOREA

, 2020
While many studies have examined the relationship between investment in intangibles assets and performance in large corporations, current research is lacking in regard to intangible investments in small and medium enterprises (SMEs).
H. Seo, Youngjune Kim
semanticscholar   +1 more source

Determining Economic Security of a Business Based on Valuation of Intangible Assets according to the International Valuation Standards (IVS)

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, Olesya Perepechko, Olga Nadezhina   +2 more
doaj   +1 more source

Venture capital, the fetish of artificial intelligence, and the contradictions of making intangible assets

Economy and Society
This paper examines the venture capital-driven process of making intangible assets in platform start-up firms. By examining the case study of the rise and fall of a venture capital-backed ‘unicorn’ firm developing a digital health platform, this paper ...
David Kampmann
semanticscholar   +1 more source