Intangible asset
Impacts of Tangible and Intangible Asset Investment on Value of Manufacturing Companies Listed on the Indonesia Stock Exchange
... and intangible assets investments as it affects the value of public companies in ...of intangible asset investment capacity on future corporate value depends on how uncertainties in the investment ...
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The Effect Of Intangible Asset, Financial Performance And Financial Policies On The Firm Value
... that intangible capital has contributed to the value of Tobin's Q (firm ...high intangible assets in recent years prompted the researchers to prove whether the intangible asset is a ...
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Intangible asset tax depreciation in the Czech Republic
... when intangible asset “tax” depreciation was governed by accounting ...acquired intangible assets into tax expenses, it is appropriate to point out the fact that this is a mode that can be found in a ...
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An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accounting at Massey University
... Using information on intangible asset capitalisation, extracted from financial reports in the 2000 year for 134 NZSE-listed companies, the objectives of the study are to determine variou[r] ...
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An Assessment of the Impact of IFRS Adoption on the Comparability and Relevance of Financial Information of Listed Indian Companies.
... Statistic t (paired sample t-test) for variables that follow a normal distribution and Statistic Z (Wilcoxon Signed rank test) for variables that do not follow a normal distribution. The first hypothesis was not accepted ...
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Employer Responsibility for Occupational Health and Safety: Challenges, Issues and Approaches
... by intangible resources (Kapferer, 1997), and particularly resources of knowledge and ...an intangible asset which links directly to the need to seek, through purchase and consuming, elements of ...
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EMERGING ISSUES IN ACCOUNTING FOR INTANGIBLE ASSETS
... an intangible asset is an identifiable non-monetary asset, without physical substance held for use in the production or supply of goods of services, for rental to others, or for administrative ...of ...
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Bank loan loss provisions, risk taking and bank intangibles
... individual intangible assets of banks. By intangible asset investment, we mean the total value of intangible assets reported in bank balance ...
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Do intangible assets matter to financial analysts in the Brazilian stock market?
... examined intangible asset taxonomies ...of intangible assets cited in the financial analysts’ ...of intangible asset proxy variables on coverage, forecasting errors, and accuracy of ...
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KNOWLEDGE MANAGEMENT AND PERFORMANCE OF PUBLICLY QUOTED COMPANIES AT THE NAIROBI SECURITIES EXCHANGE
... The results of the current study indicate a positive and significant relationship between knowledge management and organizational per- formance. This revelation is in line with previous empirical studies such as ...
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A Foundation For Understanding Knowledge Sharing: Organizational Culture, Informal Workplace Learning, Performance Support, And Knowledge Management
... valuable intangible asset and is dependent upon an organization culture that includes knowledge sharing, especially the sharing of the knowledge and skills that are acquired through informal workplace ...
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Intangible Assets Measurement and Reporting: Expanding Horizons in Information Based Economy
... of Intangible assets is much more than tangible assets, even though current model of accounting are unable to measure and manage the intangible ...some intangible assets like Patents, Copyrights, ...
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Accounting for Internally Generated Intangible Assets
... of intangible assets developed internally compared to those acquired through a business ...generated intangible assets and costs associated with their research and development are expensed during the ...
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An examination of the accounting treatment and value relevance of intangible assets in publicly listed New Zealand companies : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Accounting at Massey University
... TABLE 4.12 : DESCRIPTIVE STATISTICS FOR INTANGIBLE ASSET PERCENTAGES 49 TABLE 4.13: MEAN AND MEDIAN FOR PERCENTAGE CONTRIBUTION TO TOTAL AND NONCURRENT ASSET VALUE MADE BY OTHER INTANGIB[r] ...
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The Performance of Rural Banks in Ghana: The Ages Have Past Anything Recommended for the Future
... on balance sheet health, the variable total operating expenses to total asset (TOETA) has been taken as another independent variable. It is less likely that a banking system will be more competitive when it is ...
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Cultural Routes and Intangible Heritage
... Holt (1995:1) suggests: “The act of consuming is a varied and effortful accomplishment underdetermined by the characteristics of the object. A given consumption object… is typically consumed in a variety of ways by ...
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Essays on intangible capital and economic development
... of intangible capital in production and productivity spillover is investigated based on sectoral level data for 39 economies constructed from the WIOD, which contribute to the literature confirming ...
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The complexity classification of intangible assets
... The table shows that technology encompasses the business carried out basic assets shall be based on the existing relationship on the market which have arisen as a result of commercial potential. Intellectual property ...
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Intangible Cultural Heritage and Trade
... Beyond its evident economic component, the continuing debate over GIs also has a cultural character. In fact, proponents of GIs consider food as something more than a tradable commodity: as an artefact characterised by ...
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The intangible economy: impact and policy issues. Report of the European High Level Expert Group on the Intangible Economy
... DISCUSSION OF FINDINGS 9 I- THE CORPORATE PERSPECTIVE Drivers of Competitive Advantage Innovation Electronic Supply Networks Customer Relationship Management Entrepreneurial Capital 9 I1[r] ...
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