Results 61 to 70 of about 847,514 (386)
, 2020 The aim of this study is to empirically examine the effect of calculated intangible assets, financial performance and financial policy on the firm value of Omani industrial companies listed in the Muscat Securities Market from 2010 to 2014.
Zaroug Othman Mohammed +1 more
semanticscholar +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
doaj +1 more source
Resource consents - intangible fixed assets? Yes, but, too difficult by far! [PDF]
, 2000 Recent international attempts to draft an accounting standard (IAS38) which establishes the most widely acceptable treatment for intangible assets have sparked debate among standard setters, practising accountants and media analysts. Contentious issues
Hawkes, L. C., Tozer, L.
core
Sustainability, 2019 This study explores the effect of intangible assets and sub-components of intangible assets on sustainable growth and firm value in Turkey. The cumulative (i.e., aggregative) value of intangible assets of firms and sub-components of intangible assets ...
Murat Ocak, D. Fındık
semanticscholar +1 more source
, 2020 This study aim to examine the effect of financial derivatives, financial leverage, and intangible assets on transfer pricing aggressiveness. The samples are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016.
Artikayara Yunidar, Amrie Firmansyah
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu +3 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
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley +1 more source
Jurnal 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
VALUATION OF INTELLECTUAL CAPITAL BASED ON BARUCH LEV’S KNOWLEDGE CAPITAL EARNINGS METHOD [PDF]
Annals 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