intangible factors towards innovation under frugality conditions. We address this gap using data collected from Indonesian SME … stages: efort, output, and productivity. The fndings showed that in addition to common tangible factors, intangible factors … innovation on frm performance is moderated by tangible factors, whereas the indirect impact is moderated by intangible factors …

The economic literature documents that the investment rate in intangible assets, including intellectual property (IP …-created intangible assets on the auditor's risk assessment. We present compelling evidence that, on average, research and development (R … relationship between intangible assets and audit risk assessment. …

This article explores the complexities of intangible knowledge transfer in university- industry collaborations … role of intangible knowledge transfer platforms in fostering effective collaborations and advocates for streamlined … research. This study emphasizes the critical importance of intangible knowledge transfer in university-industry relationships …