Results 31 to 40 of about 5,092 (261)

Customer relationships in the consolidated financial statements: recognition and value relevance

China Journal of Accounting Studies, 2022
Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets.
Mingming Huang, Junsheng Zhang, Zheng Huo   +2 more
doaj   +1 more source

Preferential trading in agriculture: New insights from a structural gravity analysis and machine learning

American Journal of Agricultural Economics, EarlyView.
Abstract Preferential trade agreements (PTAs) contain various non‐tariff provisions, yet identifying their trade effects remains challenging because these commitments are high‐dimensional and strongly correlated within agreements. We estimated a theory‐consistent structural gravity model with domestic flows for 26 agricultural subsectors over 1988–2017
Dongin Kim, Sandro Steinbach
wiley   +1 more source

The impact of mandatory disclosures on the value-relevance of intangible assets in Poland [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The research examines whether mandatory disclosure provides investors with insight into the value-generating capabilities of intangible assets by investigating the impact of mandatory disclosure on the relationship between intangible assets and ...
Olga Grzybek
doaj   +1 more source

The role of venture‐financed startups in innovation for US agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff, Charles A. W. de Grazia, Nicholas E. Rada   +2 more
wiley   +1 more source

The Relevance of Intangible Assets Considering Firm's Life Cycle [PDF]

پژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the relation of company life cycle with intangible assets relevance. In this research, first, intangible assets relevance has been investigated and then, the relevance of these assets is examined during each of the ...
javad moradi, hashem valipour, mehrdad salehi   +2 more
doaj   +1 more source

Sitting in Many Camps—Innovative Approaches and Methods for First Nations‐Led Research Into Indigenous Peacebuilding

Australian Journal of Social Issues, EarlyView.
ABSTRACT In 2021, a desktop review was conducted of published references to First Nations peoples' approaches to conflict and its management in Australia (Project Stage One), culminating in a report published in 2024. This article focuses on Project Stage Two, a complex, innovative research undertaking building on the findings of Stage One, and being ...
Helen Bishop, Alysoun Boyle, Tania Sourdin, Bin Li   +3 more
wiley   +1 more source

LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY

Вестник Северо-Кавказского федерального университета, 2022
The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy.
O. Opyatova
doaj   +1 more source

Owning Home, Finding Belonging: Relational Meanings of Homeownership for Migrant Healthcare Workers in Australia

Australian Journal of Social Issues, EarlyView.
ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley   +1 more source

Integrating Remote Sensing, Archaeological Survey and Geophysical Prospections for the Enhancement of Roman Doclea, Montenegro

Archaeological Prospection, EarlyView.
ABSTRACT The Roman city of Doclea is a key archaeological site of Montenegro, valued for its impressive remains and its role in the nation's cultural identity within European and the Mediterranean history. Doclea was the second‐largest city in the province of Roman Dalmatia, a municipium created in the first century ad and named after the Illyrian ...
Tatjana Koprivica, Lucia Alberti, Marilena Cozzolino, Bruna Di Palma, Vincenzo Gentile, Pasquale Merola   +5 more
wiley   +1 more source

Problems of intangible assets commercialization accounting

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out.
S.F. Legenchyk
doaj