Results 31 to 40 of about 629,376 (246)

Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing

open access: yesJurnal Akuntansi, 2021
This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during ...
Ickhsanto Wahyudi, Nur Fitriah
doaj   +1 more source

Access to Finance and Innovation in the Canadian Food Processing

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence

open access: yesMathematics, 2022
The impact of corporate intangibles on a company’s market value has been a widely debated topic. A large body of literature has separately examined the industry’s effect- or firm-specific attributes, such as industry type, company size, company age, or ...
Darya Dancaková   +3 more
doaj   +1 more source

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Mapping the Innovation DNA of Agribusiness Firms: A Multi‐Method Analysis of Strategic Capabilities and Performance

open access: yesAgribusiness, EarlyView.
ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa   +1 more
wiley   +1 more source

VALUATION OF INTELLECTUAL CAPITAL BASED ON BARUCH LEV’S KNOWLEDGE CAPITAL EARNINGS METHOD [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2019
In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards.
HAMAD Mirjam
doaj  

Accounting treatment of brand as an intangible asset of enterprises [PDF]

open access: yesEkonomski Pogledi, 2019
The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise.
Stevanović Tatjana, Rastić Amer
doaj   +1 more source

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source

Management of marketing activities of research companies on the basis of rating evaluation of intangible assets [PDF]

open access: yesMarketing i Menedžment Innovacij, 2013
The article considered the essence of management of marketing research companies on the basis of intangible assets ratings.Despite the quantitative growth of the research market remain actual such problem as the market niche definition, the formation of ...
O.V. Kudyrko
doaj  

Methodological Principles of the Accounting for Intangible Assets from the View of National and International Standards

open access: yesСтатистика України, 2018
The article defines the basic accounting items that determine the impact on the complex of methodological principles of accounting and reporting generalization of information about intangible assets.
I. M. Dmitrenko   +2 more
doaj   +1 more source

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