Search Results - subject:"Intangible Assets"

Intellectual property and the organization of the global value chain

Bolatto, Stefano; Naghavi, Alireza; Ottaviano, … - 2020

Persistent link: https://www.econbiz.de/10012196337

The effect of intangible assets, financial performance and financial policies on the firm value : evidence from Omani industrial sector

Mohammed, Zaroug Othman; Al-Ani, Mawih Kareem - In: Contemporary economics 14 (2020) 3, pp. 379-391

The aim of this study is to empirically examine the effect of calculated intangible assets, financial performance and …, intangible assets, financial policy and financial performance. Dependent variables are measured by using Tobin’s Q ratio, and … intangible assets are measured by using excess returns. In addition, financial policy is measured by debt and dividend policies …

Persistent link: https://www.econbiz.de/10012301696

Determining economic security of a business based on valuation of intangible assets according to the International Valuation Standards (IVS)

Rodionov, Dmitrii; Perepechko, Olesya; Nadezhina, Olga - In: Risks : open access journal 8 (2020) 4/110, pp. 1-14

This work considered the economic security of an enterprise with regard to the valuation of intangible assets according … intangible assets (trademarks, patents, know-how, etc.) as their main value. This study included analysis of the impact created … by the value of intangible assets and intellectual property on company capitalization and economic security plus a …

Persistent link: https://www.econbiz.de/10012385026

Reaching informed decisions : corporate governance, knowledge asymmetry and intellectual capital influences in the international and Romanian business environment, before and after the financial crisis

Popescu, Cristina Raluca; Dumitescu, Mihail - In: Journal of economics studies and research : JESR 2020 (2020), pp. 1-27

Persistent link: https://www.econbiz.de/10012395621

Transferpricing decision : manufacturing companies with special transaction on the Indonesian stock exchange

Widiasmara, Amy; Purwaningsih, Ika - In: Studies and scientific researches / Faculty of Economic … 32 (2020), pp. 102-117

Persistent link: https://www.econbiz.de/10012422996

Taxing the transfer of intellectual property : reporting, auditing, and revaluation

Sansing, Richard C. - 2020

This study creates and analyzes a model in which the income from intellectual property (IP) owned by a domestic parent and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on the effects of the commensurate with income standard,...

Persistent link: https://www.econbiz.de/10012501421

Intangible assets investment and firms' performance: evidence from small and medium-sized enterprises in Korea

Seo, Hyeon Sik; Kim, Youngjun - In: Journal of business economics and management 21 (2020) 2, pp. 421-445

literature and suggests that investment in the intangible assets of (human capital, advertising, R&D) is essential for SMEs … these three key contributors (human capital, advertising, R&D) and adopt investment in intangible assets to accomplish their …

Persistent link: https://www.econbiz.de/10012197548

Human capital disclosures and institutional ownership

Thompson, Linh - In: Finance research letters 71 (2025), pp. 1-10

Persistent link: https://www.econbiz.de/10015196505

The impact of ESG performance on intangible assets and intellectual capital in the food and beverage industry

Lanzalonga, Federico; Oppioli, Michele; Calandra, Davide; … - In: Management decision 63 (2025) 2, pp. 423-442

Persistent link: https://www.econbiz.de/10015197690

Examining the effects of national intellectual capital on economic growth : does digital services trade restrictiveness matter?

Duc Hong Vo; Warkentin, Merrill; Ngoc Phu Tran - In: Journal of knowledge management 29 (2025) 1, pp. 281-300

Persistent link: https://www.econbiz.de/10015324044