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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

Accounting for intangible assets: suggested solutions

Social Science Research Network, 2020
Current accounting practice expenses many investments in intangible assets to the income statement, confusing earnings from current revenues with investments to gain future revenues.
R. Barker, A. Lennard, Stephen H. Penman, Alan Teixeira   +3 more
semanticscholar   +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 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

Intangible Assets in Business Combinations [PDF]

Revista de Management Comparat International, 2015
In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
doaj  

Market-Driven Management and Intangible Assets in Global Television Set Manufacturers [PDF]

, 2010
The television set industry is a global sector where the most competitive companies are market-driven. Their competitive advantage is based not only on their ability to innovate products but also on their capability to develop and strengthen intangible ...
Bartlett, Christopher A., Cafferata, Roberto, Chandler, Alfred D., Chang Sea, Jin, Doz ,Yves L., Paniccia, Paola   +5 more
core   +1 more source

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

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

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

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