Results 51 to 60 of about 211,112 (353)
Approaches to improving accounting for intangible assets to needs of value-based management
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017 The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that the level of quality of accounting
Gorokhovets Ju.А.
doaj +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 +2 more
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The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence
Mathematics, 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
From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source
Management of marketing activities of research companies on the basis of rating evaluation of intangible assets [PDF]
Marketing 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed +2 more
wiley +1 more source
Exploring the Role of Green Training on Organizational Resilience: A Multisectoral European Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The double transition paradigm has imposed to redefine the rules to compete. The demand for green skills, driven by European policy targets, currently outpaces the supply available in the labor market. This study surveys European companies across multiple sectors to assess the role of green training, a key element of green human resource ...
Giulia Alessandri +4 more
wiley +1 more source
Статистика 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
Accounting treatment of brand as an intangible asset of enterprises [PDF]
Ekonomski 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
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Intangible Assets and Labor Productivity Growth [PDF]
Economies, 2016 We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries ...
Carolina Hintzmann +2 more
openaire +7 more sources