Valuation of intangible assets, management and reporting related services are expected to play a significant role in the proper functioning of the European Research Area (ERA), as well as the operation of the single market and the sustainability of all aspects of the economy in Europe. Without...

Purpose: The aim of this study is to evaluate of the predictive ability of goodwill and other intangible assets on forecasting corporate profitability. Subsequently, this study compares the efficiency of deep learning model to that of other machine learning models such as random forest (RF) and...

To date, accounting and financial sciences have attempted to assess companies using financial ratios and other techniques that evaluate only the front office, without considering its impact on the environment. Recently, this assessment has been expanded to include new concepts, known as...

The article describes a distribution of cost with base the activities that will result from the negotiations with the salesmen with base the use agent based technology. The purpose is to solve the optimization problem, taking into account constraints such as the salesmen capacity and income...

Purpose – The purpose of this paper is to examine the incremental information content of audit opinion while considering opinion determinants, such as auditor and auditee size, or a firm’s financial state. Design/methodology/approach – A market valuation model is employed using US firm...