Search Results

The Accounting for Intangible Assets and Impact of Assets Impairment,
Nicolae Traian Cristin, in Ovidius University Annals, Economic Sciences Series (2014)
Keywords: intangible assets, assets impairment, fair value.

Management of Intangible Assets,
Ioan Bircea and Noemi Iuliana Bircea, in REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT (2011)
Keywords: intangible asset management, value creation, competitive advantage, economic valuation of intangible assets, intellectual capital.

Substantiation of the Essence of Intangible Assets in Accounting,
Beskosta Halyna M., in Business Inform (2013)
Keywords: accounting, intangible asset, non-monetary asset, identification, acknowledgement criteria, classification, law, a group of intangible assets

Intangible assets and capital structure,
Steve C. Lim, Antonio J. Macias and Thomas Moeller, in Journal of Banking & Finance (2020)
Keywords: Capital structure; Financial leverage; Identifiable intangible assets; Purchase price allocation;

THE INTANGIBLE ASSETS AND THE ENTERPRISE FINANCING,
Nicoleta Bărbuţă-Mişu, in Theoretical and Applied Economics (2008)
Keywords: enterprise performance; funding; enterprise value; intangible assets; goodwill.

Leadership and Strategy as Intangible Assets,
Hans Hinterhuber and Christian Stadler, from Palgrave Macmillan (2006)
Keywords: Core Competence, Intangible Asset, Senior Executive, Charismatic Leadership, Core Task

Measurement and reporting of intangible assets: orientation of Indian practitioners,
Sarishma Sharma and Khushdeep Dharni, in DECISION: Official Journal of the Indian Institute of Management Calcutta (2020)
Keywords: Intangible assets, Orientation towards intangible assets, Measurement, Reporting, Practitioners

APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS,
Gheorghe MOROSAN, Author-Workplace-Name: Stefan cel Mare University of Suceava, 720229, Romania, Veronica Grosu, and Ioana Mădălina Zubaè˜, in EcoForum (2016)
Keywords: intangible assets, intellectual capital, knowledge economy

INTANGIBLE ASSETS THROUGH THE COHESION POLICY,
Roth Anne-Marie-Monika and Popescu (Stingaciu) Ana-Maria, in Annals of Faculty of Economics (2012)
Keywords: intangible assets, intellectual capital, Cohesion policy, development

THE VALUE OF INTANGIBLE ASSETS WITHIN A SME,
Mihaela-Georgia Sima and Raluca Cruceru, in Annals - Economy Series (2012)
Keywords: value, intangible assets, evaluation methods, management

Perceiving the value of intangible assets in context,
Miguel Angel Axtle-Ortiz, in Journal of Business Research (2013)
Keywords: Intangible assets valuation; Intellectual capital; Context; Culture;

Legal Framework for Intangible Assets in Turkey,
Ugur Gürsad Yalciner, Cansu Durukan and Aslı Ertan, from STPS - Science and Technology Policy Studies Center, Middle East Technical University (2013)
Keywords: Intangible Assets, IPR, Turkey, Regional Policy

Approaching the Concept of Intangible Assets in the Context of the Knowledge Society,
Balan Ioana, in Ovidius University Annals, Economic Sciences Series (2013)
Keywords: intangible assets, organization, knowledge society.

DETERMINING THE VALUE OF INTANGIBLE ASSETS — A STUDY AND AN EMPIRICAL APPLICATION,
Vittorio Chiesa, Elena Gilardoni, Raffaella Manzini and Emanuele Pizzurno, in International Journal of Innovation and Technology Management (IJITM) (2008)
Keywords: Intangible asset, valuation, case study

Methodological Provisions for Analysis of Business Intangible Assets Use,
Olesya Romanenko, in Oblik i finansi (2012)
Keywords: Intangible assets, methods, strategic analysis

THE INTANGIBLE ASSETS INVESTMENTS. CHARACTERISTICS AND THE ACCOUNTING TREATMENT,
Sacui Violeta and Prediscan Mariana, in Annals of Faculty of Economics (2011)
Keywords: intangible, investments, assets, accountancy, value

The role of intangible assets in the process of value creation and models for measurement,
Ghintuiala Alexandrina, in EuroEconomica (2010)
Keywords: intangible assets, model, shareholder

Intellectual Capital in light of Creativity and Competitiveness: Overview of Organizations’ Intangible Assets,
Ahmad Yousef Areiqat, in The Journal of Social Sciences Research (2019)
Keywords: Intellectual capital and intangible assets

Towards intangible assets recognition: an empirical study of French CAC40 companies,
Karine Fabre and Anne-Laure Farjaudon, from HAL (2005)
Keywords: Intangible assets,goodwill,IFRS

Mind the financing gap: Enhancing the contribution of intangible assets to productivity,
Lilas Demmou and Guido Franco, from OECD Publishing (2021)
Keywords: finance, Intangible assets, productivity

Intangible Assets and Firm-Level Productivity Growth in the U.S. and Japan,
Miho Takizawa, from Università di Perugia, Dipartimento Economia (2015)
Keywords: Intangible assets, productivity

Evolution of Intangible Assets Recognised in a Statement of Financial Position,
Katarzyna Bareja, Marta Gawart and Magdalena Giedroyc, from ToKnowPress (2017)
Keywords: intangible assets, accounting, financial reporting, asset recognition

The Role of Intangible Capital Investment and Intangible Assets in Improving Competitiveness,
Magdolna Csath, in Financial and Economic Review (2023)
Keywords: intangible capital investment, intangible asset, intellectual capital, competitiveness, productivity

Study on the perception of accounting professionals concerning intangible assets and intangible capital,
Cristina-Ionela Fădur and Marilena Mironiuc, in Theoretical and Applied Economics (2013)
Keywords: intangible assets; intangible capital; accounting professionals; survey; financial reporting.

On the Strategic Accumulation of Intangible Assets,
Anne Marie Knott, David J. Bryce and Hart E. Posen, in Organization Science (2003)
Keywords: Resource-Based View, Intangible Assets, Asset Stocks, R&D Productivity, Mobility Deterrence

Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?,
Adriana - Sofia Dumitrescu, in Journal of Accounting and Management Information Systems (2012)
Keywords: Intangible assets, intellectual capital, innovation, intangibles management, assessing intangible assets, model

Intangible Assets – Important Resources or Barriers in the Development of the Organisations ?,
Balan Ioana, in Ovidius University Annals, Economic Sciences Series (2011)
Keywords: socio-economic globalization, knowledge, intangible assets, intangible investment, evaluation.

Intangible Assets and their Contribution to Labour Productivity Growth in Ontario,
Tatiana Muntean, in International Productivity Monitor (2014)
Keywords: Intangible Assets, Intangible Capital, Labour Productivity, Productivity Growth, Ontario

Intangible Assets, Resource Allocation and Growth: A Framework for Analysis,
Dan Andrews and Alain de Serres, from OECD Publishing (2012)
Keywords: actifs intangibles, croissance, growth, innovation, innovation, intangible assets, reallocation, redéploiement

Unlocking investment in intangible assets in Europe,
Anna Thum-Thysen, Peter Voigt, Christoph Maier, Benat Bilbao-Osorio and Diana Ognyanova, in Quarterly Report on the Euro Area (QREA) (2017)
Keywords: intangibles

Methods of Evaluation of Intangible Assets,
Gabriel I. Nastase, in Knowledge Horizons - Economics (2010)
Keywords: Research, development, innovation, intangible assets, technological progress, economic development, social development

The complexity classification of intangible assets,
Paula-Angela Vidrascu, in Hyperion Economic Journal (2013)
Keywords: intangible assets, economic value, complexity, intellectual capital, new economy, intellectual property

Intangible Assets and Nonfinancial Information,
Matthew W. Ragas and Ron Culp, from Palgrave Macmillan (2014)
Keywords: Corporate Social Responsibility, Corporate Governance, Intellectual Property, Intangible Asset, Corporate Reputation

VALUATION OF INTANGIBLE ASSETS AND HUMAN CAPITAL,
Paula - Angela Vidrascu, Oana Camelia Iacob, Ana-Maria Volintiru and Aurel Marin, in HOLISTICA Journal of Business and Public Administration (2012)
Keywords: Valuation, intangible assets, knowledge economy, intellectual capital, competitiveness

Analytical Provision of Management of Intangible Assets,
Shelest Viktoriya S., in Business Inform (2013)
Keywords: economic analysis, analytical data, intangible assets, licence agreement, licensee, licenser

MANAGEMENT THE MOST VALUABLE INTANGIBLE ASSET,
Dragos Mihai Ipate and Iuliana Parvu, in Journal of Academic Research in Economics (2011)
Keywords: intangible assets; management of the company s value; optimization; evaluation.

INNOVATION CAPITAL – A POSSIBLE APPROACH IN EVALUATION THE INTANGIBLES ASSETS,
Dan C. Duran, Luminita Gogan and Vasile Duran, in Network Intelligence Studies (2014)
Keywords: Innovation Capital, Evalution, Model, Intangibles assets

The development of intangible assets through the cohesion policy,
Anne-Marie Monika Roth and Popescu (Stingaciu), Ana-Maria, from University Library of Munich, Germany (2012)
Keywords: intangible assets; intellectual capital; Cohesion policy; development

Intangible Assets – An Important Resource for Enterprise Performance Management,
Andreea Paula Dumitru, in Global Economic Observer (2022)
Keywords: intangible assets, immaterial investments, knowledge, competences

A review of existing methods to quantify intangible assets,
Felicia Levy and Michael R. Duffey, in International Journal of Accounting, Auditing and Performance Evaluation (2007)
Keywords: intangible assets; valuation; intellectual capital; literature review.

TOTAL FACTOR PRODUCTIVITY AND INTANGIBLE ASSETS OF INDUSTRIAL COMPANIES,
Snezhinka Konstantinova and Asen Konarev, in Economic Science, education and the real economy: Development and interactions in the digital age (2020)
Keywords: total factor productivity, intangible assets, industry, company

Intangible Assets, Industry Performance and Finance During Crises,
Carlo Altomonte, Peter Bauer, Alberto Maria Gilardi and Chiara Soriolo, from BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy (2022)
Keywords: productivity, financial crisis, resilience, intangible assets

Intangible assets and stock prices in the pre-SEC era,
K Ely and G Waymire, in Journal of Accounting Research (1999)
Keywords: Intangible assets, Stock price, SEC, Capitalization

The sources of value creation in acquisitions of intangible assets,
Ronald Masulis, Syed Walid Reza and Rong Guo, in Journal of Banking & Finance (2023)
Keywords: Mergers & acquisitions; Intangible assets; Financial constraints;

The Evaluation of Company's Intangible Assets' influence for Business Value,
Živilė Savickaitė, in International Journal of Business and Economic Sciences Applied Research (IJBESAR) (2014)
Keywords: intangible assets, business measurement process, models

Determinants of investment in tangible and intangible fixed assets,
Miguel Garcia-Posada, Álvaro Menéndez and Maristela Mulino, from Banco de España (2020)
Keywords: investment, tangible fixed assets, R&D, intangibles

Managing Intangible Assets of Sports Celebrities in China,
Xin-ping Zhang, Rui-hua Shang and Xiao-yu Zhang, from Springer (2013)
Keywords: China, Intangible assets, Managing, Sports celebrities

Dynamic capital asset accumulation and value of intangible assets: An operations management perspective,
Andrew S. Manikas, Pankaj C. Patel and Pejvak Oghazi, in Journal of Business Research (2019)
Keywords: Capital assets; Operations management; Stock and flow of assets; Intangible assets;

Intangible assets as a source of competitiveness in the post-crisis economy. The role of trademarks,
Ana Maria Dobre, from University Library of Munich, Germany (2012)
Keywords: new economy, intangible assets, trademarks

Productivity and finance: the intangible assets channel - a firm level analysis,
Lilas Demmou, Guido Franco and Irina Stefanescu, from OECD Publishing (2020)
Keywords: financial constraints, intangible assets, productivity

Intangible assets as a source of competitiveness in the post-crisis economy. The role of brands,
Ana Maria Dobre, in Theoretical and Applied Economics (2013)
Keywords: new economy; intangible assets; brands.

The quadratic relationship between intangible assets and growth in Portuguese SMEs,
Paulo Nunes and Alcina Almeida, in The AMFITEATRU ECONOMIC journal (2009)
Keywords: Growth; Intangible Assets; Portuguese SMEs

Theoretical and Practical Aspects Regarding the Accounting Treatment of Brands/Marks as Intangible Assets,
Cristina Nicolaescu and Monica Veress, in CECCAR Business Review (2024)
Keywords: intangible assets, mark, brand, accounting

Classification of Intangible Assets in Turkey: The Case of Borsa Istanbul (BIST),
Derya Findik and Murat Ocak, from STPS - Science and Technology Policy Studies Center, Middle East Technical University (2014)
Keywords: Intangible assets, Turkey, BIST XUTUM.

Intangible assets and investments at the sector level: Empirical evidence for Germany,
Dirk Crass, Georg Licht and Bettina Peters, from ZEW - Leibniz Centre for European Economic Research (2014)
Keywords: intangible assets, economic growth, sector

Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market,
Alain Devalle, Fabio Rizzato and Donatella Busso, in Advances in accounting (2016)
Keywords: Italy; IFRS; Intangible assets; Disclosure;

A comparative study of the french and international regulations and practises as regards accounting treatment of intangible assets,
Karine Fabre and Anne-Laure Farjaudon, from HAL (2007)
Keywords: intangible assets,IFRS

INTANGIBLE ASSETS – AN OPEN ISSUE,
Cristina-Ionela Fadur, in CES Working Papers (2011)
Keywords: intangible assets, intellectual capital, Centro Europeo de Empresas e Innovación de Navarra, El Instituto de Análisis de Intangibles, IAS 38 Romania

Recognition of Intangible Assets according to the International and National Accounting Standards,
Olena Vakulchyk, Valeriya Fesenko and Anastasiia Kaluhina, in Oblik i finansi (2019)
Keywords: accounting for intangible assets, goodwill, recognition of intangible assets, hidden intangible assets, accounting standards

Intangible Assets and Goodwill Valuation in the European Union,
Vladimir Kulil, in International Journal of Innovation and Economic Development (2019)
Keywords: European integration, Market value, Tangible assets, Intangible assets, Goodwill

Researches in a sistemic approach of intangible assets accounting,
Eleodor Popesc, from University Library of Munich, Germany (2011)
Keywords: Intangible assets, tangible assets, International standard, accounting, amortization, cost, expenses

The influence of intangible assets disclosures on businesses’ performance,
Husni Samara, Mohammad Aladwan, Montaser Hamdan and Anas Ahmad Bani Atta, in Asian Development Policy Review (2023)
Keywords: Firm size, Industrial companies, Intangible assets, Leverage, Performance, Return on assets.

Valuation of Internally Generated Intangible Assets in Accounting,
Mrša Josipa, in Acta Economica Et Turistica (2018)
Keywords: intellectual capital, human capital, intangible assets, standard methods of valuation of intangible assets, valuation of intellectual capital

Legal and Regulatory Aspects of the Recognition and Accounting of Intangible Assets,
Mariya Chik, in Oblik i finansi (2017)
Keywords: accounting, enterprise, intangible asset, business entity, sub-accounts, groups of intangible assets

The Impact of Investments in Intangible Assets and Implications on SMEs’ Performance. A Systematic Literature Review,
Roxana-Gabriela Mozolea and Sorin Gabriel Anton, in Ovidius University Annals, Economic Sciences Series (2021)
Keywords: intangible assets, systematic literature review, SMEs, performance, intangible resources

The Age of Intangibles: Empirical Evidence of the Effects of Intangible Assets on Firm’s Profitability, Productivity and on the Post covid-19 Recovery,
Marco Pini, Gaetano Fausto Esposito and Giuseppe Salonia, in L'industria (2023)
Keywords: Intangible Assets, Profitability, Productivity, covid-19, Resilience

Analysis of Methods for Evaluating Intangible Assets,
Valentyna Yasyshena and Viktor Pyliavets, in Oblik i finansi (2019)
Keywords: valuation for accounting purposes, intangible asset, valuation methods, fair value, intellectual property, international and national valuation standards

THE VALUE RELEVANCE OF INTANGIBLE ASSETS WITH IFRS,
Gaëlle Lenormand and Lionel Touchais, from HAL (2008)
Keywords: IFRS -intangible asset -value relevance,IAS,IFRS -actif incorporel -pertinence IAS

Accounting for intangible assets: a systematic review,
Egi Arvian Firmansyah, Umar Habibu Umar and Sulaiman Musa, in International Journal of Learning and Intellectual Capital (2024)
Keywords: accounting; intangible asset; reporting; review; systematic literature review; SLR; systematic review; IAS 38.

Valuing Internet Stock and Intangible Assets,
Wingsun Li, from Springer (2023)
Keywords: Intangible assets, Internet stock valuation, Brand valuation, Technology valuation, Accounting conservatism

Intangible assets dynamics and firm behaviour,
Alessandro Arrighetti, Fabio Landini and Andrea Lasagni, from Department of Economics, Parma University (Italy) (2012)
Keywords: : intangibles, firm behaviour, asset accumulation, organisational capabilities, R&D, investment strategy

Current Issues of Accounting and Evaluation of Intangible Assets,
Matyushchenko Sergey S. and Tsybulko Dmitriy I., in Business Inform (2012)
Keywords: intangible assets, independent valuation, accounting, primary documents, useful life

Determination of the Value of Intangible Assets in the Companies of Lithuania,
Bužinskienė Rita, in Economics and Culture (2017)
Keywords: intangible assets, financial information, non-financial information, fair value

Software as the Enterprise Intangible Asset: The Accounting Aspect,
Olena Diadiun, in Oblik i finansi (2018)
Keywords: software, intangible assets, cloud technologies, copyright, intellectual property

Methodology for brand assessment as an intangible asset in agricultural holdings,
Minina A. N. and Patlasov O. Yu., in Russian Journal of Social Sciences and Humanities (2021)
Keywords: brand, intangible asset, assessment methodology, agricultural holding, agro-industrial complex

Economic Properties of Intangible Assets.The Value Paradox,
Violeta Sãcui and Diana Sala, in REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT (2012)
Keywords: investments, intangible assets, valuation, measurement, economic properties, company

Intangible Assets – Insights from A Literature Review,
Mirela Nichita, in Journal of Accounting and Management Information Systems (2019)
Keywords: intangible assets, literature review, research, measurement, recognition, disclosure

ACCOUNTING IMPLICATIONS OF THE MEASUREMENT AND RECOGNITION OF INTANGIBLE ASSETS,
Banuta Mariana and Gadoiu Mihaela, in Annals - Economy Series (2023)
Keywords: intangible assets; IAS 38; IAS 36; fusion/division; consolidation of accounts

Tax Control of Transfer Pricing on Intangible Assets,
Andrey S. Kizimov, Nadezhda A. Kuzmina and Milyausha R. Pinskaya, in Finansovyj žhurnal — Financial Journal (2016)
Keywords: transfer pricing, affiliated persons, intangible assets, comparability of transaction, tax control

How Much Does the UK Invest in Intangible Assets?,
Jonathan Haskel and Mauro Giorgio Marrano, from C.E.P.R. Discussion Papers (2007)
Keywords: Intangible assets; R&d; Training; Organisational capital; investment

How Much Does the UK Invest in Intangible Assets?,
Mauro Giorgio Marrano and Jonathan Haskel, from Queen Mary University of London, School of Economics and Finance (2006)
Keywords: Intangible assets, R&D, Training, Organisational capital, Investment

A management information system supported on intangibles assets,
Domingo NEVADO Peña, Víctor-Raúl LÓPEZ Ruiz and Adriana Grigorescu, in Theoretical and Applied Economics (2013)
Keywords: Information System, Intellectual capital, management strategic, intangible assets.

Intangible Assets – Important Resources for Performant Enterprise Gestion,
Corina Grosu and Alina Almasan, in Theoretical and Applied Economics (2006)
Keywords: intangible assets; immaterial investments; competences; intelligence; knowledge; competences; potential.

Intellectual Capital and Intangible Assets Analysis and Valuation,
Ion Anghel, in Theoretical and Applied Economics (2008)
Keywords: intellectual capital; intangible assets; analysis and valuation; valuation methods.

Value relevance of customer-related intangible assets,
Mark P. Bauman and Kenneth W. Shaw, in Research in Accounting Regulation (2018)
Keywords: Accounting standards; Customer-related intangible assets; Goodwill; Valuation;

Intangible assets, the digitalization of production and the development - energy nexus,
Steven Knauss, from WU Vienna University of Economics and Business (2023)
Keywords: global value chains; development; intangible assets; energy efficiency

Intangible assets on the balance sheet and audit fees,
Gnanakumar Visvanathan, in International Journal of Disclosure and Governance (2017)
Keywords: Intangible assets, Audit fees, Goodwill, Audit risk, Impairments

Intangible Asset Valuation Model Using Panel Data,
Tomohiro Yamaguchi, in Asia-Pacific Financial Markets (2014)
Keywords: Intangible asset, Panel data, Fixed effect, Duality, Valuation model,

The role of intangible assets in the regional economic growth,
Jordi Suriñach and Rosina Moreno, in INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH (2011)
Keywords: intangible assets; knowledge capital; human capital; social capital; entrepreneurship capital

The contribution of intangible assets to sectoral productivity growth in the EU,
Thomas Niebel, Mary O'Mahony and Marianne Saam, from ZEW - Leibniz Centre for European Economic Research (2013)
Keywords: Intangible Assets, Labor Productivity, Growth Accounting, Panel Regressions