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 …

This working paper investigates intangible investments in Finnish firms from 2014 to 2019, utilizing comprehensive …, register-based data from Statistics Finland. We analyze seven categories of internal intangible investments and observe that … significance of intangible investments for firm performance and offer insights into their distribution patterns within the Finnish …

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. …