Search Results - subject:"Intangible Assets"

Analysis of the rate of growth of intellectual capital ability in predicting present and future profitability of Sharia commercial banks in Indonesia

Sri Wahyuni; Pujiharto, Pujiharto; Pratama, Bima Cinintya; … - In: Asian journal of accounting research 8 (2023) 2, pp. 194-206

Persistent link: https://www.econbiz.de/10014250952

The new model: green innovation modified to moderate the influence of integrated reporting, green intellectual capital toward green competitive advantage

Rachmawati, Sistya - In: International Journal of Energy Economics and Policy : IJEEP 13 (2023) 2, pp. 61-67

Persistent link: https://www.econbiz.de/10014250953

Determinants of the intellectual capital efficiency of listed banks in Nigeria : a DEA approach

Olohunlana, Aminat Olayinka; Odeleye, Anthonia Taye; … - In: Journal of business and socio-economic development 3 (2023) 1, pp. 86-96

Purpose This study empirically investigates the level of intellectual capital efficiency amongst the listed commercial banks in Nigeria and the factors influencing its efficient utilisation. Design/methodology/approach The paper employs the data envelopment analysis (DEA) to determine...

Persistent link: https://www.econbiz.de/10014309238

Corporate board structures and intellectual capital : evidence from banks in Africa

Asare, Nicholas; Aboagye-Otchere, Francis; Onumah, … - In: Asian journal of economics and banking : AJEB 7 (2023) 1, pp. 146-163

Purpose - This study examines the nature of the relationship between board structures (BSs) and intellectual capital (IC) of banks in Africa. Design/methodology/approach - Using annual data from financial statements of 366 banks from 26 African countries from 2007 to 2015, the study estimates IC...

Persistent link: https://www.econbiz.de/10014309274

Accounting for the slowdown in UK innovation and productivity

Goodridge, Peter; Haskel, Jonathan - In: Economica 90 (2023) 359, pp. 780-812

Persistent link: https://www.econbiz.de/10014310589

Wages and the role of intangibles in finance

Velic, Adnan - 2023

Persistent link: https://www.econbiz.de/10014276093

Accounting for intangible assets : thinking it through

Penman, Stephen H. - In: Australian accounting review : AAR 33 (2023) 1, pp. 5-13

Persistent link: https://www.econbiz.de/10014278625

The influence of intellectual capital on the financial performance of Spanish new firms

Tong, Yehui; Saladrigues, Ramon - In: Montenegrin journal of economics 19 (2023) 2, pp. 179-188

Persistent link: https://www.econbiz.de/10014279473

Franchise Value, Intangibles, and Tobin’s Q

Chiu, Wan-Chien; Jagannathan, Ravi; Tseng, Kevin - 2023

We decompose the difference between a firm’s market and book values into two components: intangible assets that can be … parameters in the model for creating intangible assets by capitalizing R&D/SG&A expenditures vary significantly across industries … higher capitalized intangible assets, face higher product market threats …

Persistent link: https://www.econbiz.de/10014258340

Unveiling Intangibles

He, Bianca - 2023

Intangible assets are supposedly more important over time. It is difficult to estimate the market values of intangible … underestimate the intangible assets firms have … assets. I use acquisition accounting to measure the market value of intangibles over time. I find that, contrary to popular …

Persistent link: https://www.econbiz.de/10014258419