Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill (GW), and research and development expense (R&D) reported in the financial statements and annual reports of firms on the Stock Exchange of Thailand (SET) can improve the information environment, as...

Changes in the accounting principles caused by changing business conditions, economic development, rising living standards, emergence of new needs and scientific and technological progress create an urgent need to reflect and value intellectual assets of enterprises in accounting. The purpose of...

Professional football clubs invest vast amounts of money in the recruitment of players. This article presents the latest advances in statistical modeling of the factors that market actors take into consideration to determine the transfer prices of professional football players. It extends to a...

Purpose: This study investigates the relationship between product diversification strategy and cost stickiness, focusing on managerial overconfidence as a moderating factor. It aims to address a critical gap in the literature by providing empirical insights grounded in the Resource Based View...

This paper examines the relationship between the voluntary disclosure of intangible assets and financing constraints using a sample of 2850 listed companies from 2017 to 2021. Additionally, we examine the moderating effects of prudence in accounting and the attention given to the disclosures by...

The value of intangible properties for companies continues to increase. Intangible assets comprise, inter alia, patents, brand value, data, and software. Often, innova-tion activities resulted in in-house developed software-based internet platforms aimed at disrupting existing business models. A...

This study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship between fixed assets, expenses, and the...

Several prior studies indicate that financial analysts exhibit systematic underreaction to information; others illustrate systematic overreaction. We assume that cognitive biases influence analysts' behavior and that these misreactions are not systematic, but they depend on the nature of news....

In the past decades, intangibles assets have become an important source of productivity and economic growth in developed countries. Despite the transforming properties of intangibles across economies and the large and dynamic literature on the impact of intangible investments on productivity...

We study the interaction of customer capital and productivity through brand reallocation across firms. We develop a firm dynamics model with brands as transferable customer capital, heterogeneous firm productivity, and variable markups. We study the matching process between transferable brand...

This study investigates the impact of Research and Development (R&D) investment on the performance of Portuguese companies, specifically addressing the gap in understanding how R&D influences a company's value and performance. We employ a dynamic panel data model estimated using the Generalized...

Non-fungible tokens are transferable rights to digital assets such as artwork, videos, in-game items, collectibles or music. Non-fungible tokens relate only to a specific unique item and carry information about the owner. The non-fungible token market has received widespread attention and has...

Purpose: The article examines the role of management accounting in managing human capital, a key intangible asset for services sectors. Considering new expectations regarding the role of management accountants and human resource professionals, the article explores the ability of the disciplines...

The aim of the present study is to assess the impact of structural capital intensity and utilization on firm profitability in an international setting: the European Union countries, plus Norway, Switzerland and the United Kingdom. The indicators are calculated based on financial data downloaded...

Intellectual capital (IC) is one of the core determinants of the value of companies, and value creation for stakeholders as well as improvement of the competitiveness of the companies. Effective management of all visible and invisible elements of the total IC is extremely important for business...

This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...

This article explores the growing importance of data in global value chains (GVC) and its impact on power relations. We ask (1) how data becomes valuable in GVC, (2) how different types of data are used and (3) how this affects power relations among actors in GVC. We conceptualise data as...

This article explores the growing importance of data in global value chains (GVC) and its impact on power relations. We ask (1) how data becomes valuable in GVC, (2) how different types of data are used and (3) how this affects power relations among actors in GVC. We conceptualise data as...

This study explores the relationship between intellectual capital and the economic performance of academic spin-offs (ASOs). ASOs are hybrid ventures, distinct from more typical startups and small and medium enterprises because their founders pursue both research and market objectives. Using a...

Objective The aim of this article is to analyze intellectual capital as a strategic resource of German public libraries, taking into account its development conditions, managerial implications, and organizational consequences. The article seeks to identify the factors influencing the development...

This study examines factors influencing sustainable performance as enterprises implement green innovation in the transition to a low-carbon economy. Drawing on the natural resource-based view (NRBV), the dynamic capability view (DCV), and the triple bottom line (TBL) framework, it investigates...

We study the short- and medium-term extensive and intensive margins of intangible investments in firm growth processes. The intensive and extensive margins of investment are both highly skewed and differ across sectors. Less productive firms are less likely to invest in intangibles, while...