Search Results - subject:"Intangible Assets"

Green Intellectual Capital on Value Relevance in Indonesia's Manufacturing Companies

Dewi, R. Rosiyana; Murwaningsari, Etty; Mayangsari, Sekar - 2021

Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of the company, especially for companies that carry out their...

Persistent link: https://www.econbiz.de/10013310636

Impairment of Intangible Assets during COVID Times

Dureja, Ranjana; Mahajan, Harleen - 2021

The chapter assess organisation performance by managing both tangible and intangible assets and explore the inter …-connecting links between both the assets. Chapter identifies the influence of managing intangible assets on both individual and … their intangible assets. The chapter included illustrations of various organisations and their strategies for managing and …

Persistent link: https://www.econbiz.de/10013310715

Nexus between Intellectual Capital and Business Performance : Evidence from India

Weqar, Faizi; Sofi, Zubair; Haque, S.M. Imamul - 2021

Purpose – The prime intention of this study is to examine the influence of intellectual capital (IC) on the financial performance of Indian companies listed on Standard and Poor Bombay Stock Exchange Sensitive Index (BSE SENSEX).Design/methodology/approach – The study employs the data of the...

Persistent link: https://www.econbiz.de/10013312142

Effects of intellectual capital efficiency on the financial performance of share companies; with the special reference of Ethiopian banks and insurance companies

Kumar, Dr. Bhupendra - 2021

This study empirically examines the effect of intellectual capital on the financial performance of Ethiopian bank and insurance companies. Specifically, this study examined the effect of VAIC (HCE, SCE, CEE), liquidity, leverage and size on the financial performance of Ethiopian bank and...

Persistent link: https://www.econbiz.de/10013313866

The impact of intellectual capital on organizational creativity In Jordanian health organizations

Okour, Karim Saeed - In: Journal of Contemporary Issues in Business and Government 27 (2021) 1, pp. 30-37

Persistent link: https://www.econbiz.de/10014250893

Do Contented Customers Make Shareholders Wealthy? - Implications of Intangibles for Security Pricing

Theissen, Erik; Zimmermann, Lukas - 2021

We explore the relation between customer satisfaction and security returns. Firms with high customer satisfaction levels earn significant abnormal returns. This result is robust to variations of model specification and test methodology. Additional tests do not reveal evidence of systematic...

Persistent link: https://www.econbiz.de/10013251585

Acceleration Effect of Intangibles in the Recovery of Corporate Performance After-Crisis

Barajas, Ángel; Shakina, Elena; Fernández-Jardón, … - 2021

This study explores the recovery in the Market Value Added (MVA) of European companies after the recent global economic crisis in 2008–2009. It introduces empirical evidence that intangible-intensive strategy in human and relational capital reinforces speed of the after-crisis correction for...

Persistent link: https://www.econbiz.de/10013211305

Evaluation of personnel-adjusted added value : estimating its relationship with future profit in Japan

Iwamoto, Hiroki; Suzuki, Hideo - In: Cogent economics & finance 9 (2021) 1, pp. 1-21

Personnel-adjusted added value (PAV) is an index to measure human resource management for internal purposes. In this study, the possibilities and limitations of PAV using external estimates are investigated. To measure the effectiveness of PAV, it is compared with the general added value. This...

Persistent link: https://www.econbiz.de/10013184136

Intangible assets, risk management committee, and audit fee

Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent economics & finance 9 (2021) 1, pp. 1-14

This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk … of multiple linear regression analysis, aims to determine whether intangible assets affect audit fees and whether the … this study is quantitative. This study indicates that the amount of intangible assets in the company will positively impact …

Persistent link: https://www.econbiz.de/10013184175

Reflections on complementarities in capital formation & production : tangible & intangible assets across Europe

Thum-Thysen, Anna; Voigt, Peter; Weiss, Christoph - 2021

Persistent link: https://www.econbiz.de/10013187593