intangible assets
An Analysis of Intangible Assets Reporting Practices of Indian Companies
... The main objective of this study is to analyse the level of intangible assets reporting practices of top 10 Indian companies. The sample companies were selected as per the rating of ET 500 list 2015, on the ...
8
Intangible Assets and Analyst Forecast Errors
... generated intangible assets to be expensed rather than ...As intangible intensive firms are subject to larger information asymmetry between investors and managers (Barth et ...intangible ...
35
Study on the perception of accounting professionals concerning intangible assets and intangible capital
... The purpose of the research is to obtain an overall image on the accounting professionals' opinions concerning intangible assets and capital. The research is descriptive, and the data collection technique ...
22
Intangible Assets Valuation in the Hospitality Industry
... erates intangible value in restaurant firms (Hsu & Jang, 2008; Hsu & Jang, ...important intangible assets to possess, especially in the highly competitive restau- rant ...ble assets, ...
14
Intangible assets and firm-level productivity
... of intangible capital get considerably smaller, when including the other types of intangibles, shown in Column ...the intangible assets in our sample) that are left out in the regression cause an ...
45
Intangible Assets and Stock Trading Strategies
... firms’ intangible assets and the im- portance of intangible assets in the current economy, investing in firms with a higher fraction of intangible assets involves bearing higher ...
19
The development of intangible assets through the cohesion policy
... on intangible assets is closely related to the development of knowledge society and the undeniable importance of new knowledge-based workers (Porter, ...as intangible assets, intellectual ...
10
Intangible Assets Web Site Costs
... An intangible asset is measured after initial recognition by applying the requirements of IAS ...an intangible asset can be determined by reference to an active ...an intangible asset always has a ...
9
Valuing Intangible Assets and Financial Reporting
... other intangible assets) which are often the major source of error in prediction of rates of return, risk as measured by the CAPM and other variables that are part of the problems associated with M&A ...
13
Methods for Evaluating the Value of Intangible Assets
... As noted by Brief (1977), Brief and Owen (1968, 1969, 1970), Jarrett (1971, 1974, 1983, 2016), Roberts and Roberts (1970), Bierman (1971), Barnea and Sadan (1974), Pappas (1977), and Beneish et al. (2013), the timing of ...
12
Identifiable Intangible Assets in Business Combinations
... identified intangible assets in relation to ...identified intangible assets in business combinations varies with acquirer firm ...acquired intangible assets, the study seeks to ...
50
From Visible to Hidden Intangible Assets
... on intangible assets to achieve benefits and to gain competitive advantages but the current financial statements does not capture - and can not capture - key determinants of value that dominates the new ...
7
Researches in a sistemic approach of intangible assets accounting
... “Intangible assets”, underlines the pa rticularity of the elements accomplishing the definition of intangible assets, namely the identifiable character, control on some resources and the ...
11
Structure and classification of intangible assets in industrial enterprises
... of intangible assets, because assessment is carried out taking into account all legal norms and normative documents used in ...of intangible assets, but there are other methods of valuation of ...
5
Determinants of Intangible Assets Disclosure in Quoted Companies in Nigeria
... of intangible assets, it is logically reasoned that a larger company is more likely to have better disclosure of intangible ...of intangible assets. Meanwhile, Rouf (2011), using total ...
14
Accounting for Intangible Assets: There Is Also an Income Statement
... “intangible assets” from balance sheets as a glaring ...important assets like brands, distribution and supply chains, knowledge, human capital, and organization capital, particularly when value in ...
26
Intangible assets and determinants of firm growth in China
... field, intangible resources were also characterized as being ‘core competences’ by Hamel and Prahalad (1990), ‘skills’ by Hall (1992), or ‘capabilities’ by Nelson and Winter ...the intangible assets ...
35
EMPIRICAL STUDY OF INTANGIBLE ASSETS IN ROMANIAN MUNICIPALITIES
... of intangible assets in public sector, especially in the local public admi- nistration, theoretical and empirical contributions of this paper are auspicious for the issues establishment and the state of ...
16
Investment with Intangible Assets of Chinese Research Institutions
... their intangible technical assets, such as complicated examination and approval procedures for the disposal of scientific and technological achievements, unreasonable design of income tax system for ...
5
Remarks on the Measurement, Valuation, and Reporting of Intangible Assets
... Another consequence of the misreporting, or absence of reporting, of intangible assets is that gains are misallocated to insiders. David Aboody and I recently examined all insider transactions by corporate ...
6