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  • Search: subject_exact:"Intangible assets"
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Subject
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Intangible assets 4,747 Immaterielle Werte 4,650 Immaterielle Güter 663 Intangible goods 663 Wissensmanagement 557 Knowledge management 545 Firm performance 528 Unternehmenserfolg 528 Humankapital 506 Human capital 503 intellectual capital 411 intangible assets 409 Innovation 381 Theorie 379 Theory 376 USA 312 United States 307 Deutschland 304 Germany 292 Intellectual capital 288 Performance measurement 249 Performance-Messung 249 Innovationsmanagement 237 Innovation management 234 IFRS 231 Corporate disclosure 224 Unternehmenspublizität 224 Accounting valuation 221 Bilanzielle Bewertung 221 Investment 221 Immaterialgüterrechte 219 Intellectual property rights 218 Investition 217 Value creation 199 Betriebliche Wertschöpfung 197 KMU 194 SME 194 Messung 187 Measurement 185 Multinationales Unternehmen 182
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Online availability
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Free 1,560 Undetermined 1,099
Type of publication
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Article 3,289 Book / Working Paper 1,839 Journal 7 Other 5
Type of publication (narrower categories)
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Article in journal 2,396 Aufsatz in Zeitschrift 2,396 Aufsatz im Buch 603 Book section 603 Graue Literatur 440 Non-commercial literature 440 Working Paper 415 Arbeitspapier 375 Hochschulschrift 157 Thesis 123 Collection of articles of several authors 107 Sammelwerk 107 Case study 64 Fallstudie 64 Aufsatzsammlung 44 Conference paper 28 Konferenzbeitrag 28 Amtsdruckschrift 26 Government document 26 Konferenzschrift 23 Article 20 Commentary 16 Kommentar 16 Mehrbändiges Werk 12 Multi-volume publication 12 Dissertation u.a. Prüfungsschriften 11 Collection of articles written by one author 9 Conference proceedings 9 Reprint 9 Sammlung 9 Glossar enthalten 8 Glossary included 8 Ratgeber 7 Systematic review 7 Übersichtsarbeit 7 Guidebook 6 Handbook 6 Handbuch 6 Bibliografie enthalten 5 Bibliography included 5
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Language
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English 4,249 German 521 Undetermined 294 French 17 Russian 16 Spanish 14 Polish 13 Italian 6 Czech 4 Romanian 4 Norwegian 2 Valencian 1 Croatian 1 Dutch 1 Portuguese 1 Slovenian 1 Albanian 1 Serbian 1 Swedish 1 Ukrainian 1
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Author
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Haskel, Jonathan 41 Bontis, Nick 36 Abeysekera, Indra 30 Edvinsson, Leif 28 Corrado, Carol 23 McGrattan, Ellen R. 21 Lev, Baruch 20 Dumay, John 19 Shakina, Elena 19 Grimaldi, Michele 18 Miyagawa, Tsutomu 18 Ordóñez de Pablos, Patricia 18 Lin, Yeh-Yun 17 Prescott, Edward C. 17 Roos, Göran 17 Schiuma, Giovanni 17 Wallis, Gavin 17 Hulten, Charles R. 16 Bounfour, Ahmed 15 Erickson, G. Scott 15 Gattai, Valeria 15 Guthrie, James P. 15 Jona-Lasinio, Cécilia 14 Madhani, Pankaj M. 14 Moser, Ulrich 14 Nielsen, Christian 14 Roth, Felix 14 Veltri, Stefania 14 Bhasin, Madan Lal 13 Dischinger, Matthias 13 Kimura, Herbert 13 Rothberg, Helen N. 13 Wulf, Inge 13 Cricelli, Livio 12 Günther, Thomas 12 Kadyrzhanova, Dalida 12 Kianto, Aino 12 Kweh, Qian Long 12 Muhammad Khalique 12 Roslender, Robin 12
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Institution
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National Bureau of Economic Research 30 International Monetary Fund (IMF) 10 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 8 IGI Global 7 OECD 7 Springer Fachmedien Wiesbaden 6 Université Paris-Dauphine (Paris IX) 6 C.E.P.R. Discussion Papers 5 Institute for Prospective Technological Studies (IPTS), Joint Research Centre 5 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 4 Fondazione ENI Enrico Mattei (FEEM) 4 Centre for Research into Industry, Enterprise, Finance and the Firm (CRIEFF), University of St. Andrews 3 Erasmus Research Institute of Management 3 Institute for the Study of Labor (IZA) 3 Internationale Vereinigung für Steuerrecht 3 Otto-Friedrich-Universität Bamberg 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 Banco de España 2 CESifo 2 Center for Economic and Financial Research (CEFIR), New Economic School (NES) 2 Edward Elgar Publishing 2 Europäische Kommission / Gemeinsame Forschungsstelle 2 Europäische Kommission / Generaldirektion Unternehmen 2 Facoltà di Economia, Università degli Studi di Parma 2 HEC Paris (École des Hautes Études Commerciales) 2 International Accounting Standards Committee 2 International Monetary Fund 2 Nomos Verlagsgesellschaft 2 Oesterreichische Nationalbank 2 Productivity Commission, Government of Australia 2 School of Economics and Finance, Queen Mary 2 School of Economics, UNSW Business School 2 Scottish Institute for Research in Economics (SIRE) 2 VAWW - Verlag für angewandte Wirtschaftswissenschaften UG 2 WCLFrankturter Tax-Gespräche - Immaterielle Werte als Zentrale Komponente Internationaler Steuerstrategien <2017, Frankfurt am Main> 2 WWWforEurope 2 Akademia Ekonomiczna Imienia Oskara Langego we Wrocławiu 1 Annual International Research Conference of Symbiosis Institute of Management Studies <12., 2021, Online> 1 Australien / Productivity Commission 1 Bank of Japan 1
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Published in...
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International journal of learning and intellectual capital : IJLIC 145 Journal of intellectual capital 52 Knowledge management research & practice : KMRP 41 International journal of learning and intellectual capital 40 NBER working paper series 30 Working paper / National Bureau of Economic Research, Inc. 25 Journal of business research : JBR 24 Management decision : MD 23 Journal of information & knowledge management : JIKM 22 Journal of human resource costing & accounting : JHRCA 21 Journal of knowledge management 21 Measuring business excellence : the journal of organizational performance management 20 Technological forecasting & social change : an international journal 19 Critical perspectives on accounting : an international journal for social and organizational accountability 17 Knowledge and process management : the journal of corporate transformation ; the official journal of the Institute of Business Process Re-engineering 17 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 17 RIETI discussion paper / Research Institute of Economy, Trade and Industry 17 NBER Working Paper 16 Immaterielle Vermögenswerte : Bewertung, Berichterstattung und Kommunikation 15 International journal of technology management : IJTM 15 Journal of management & governance 15 Managing knowledge assets and business value creation in organizations : measures and dynamics 15 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 14 Amfiteatru economic : an economic and business research periodical 14 Discussion paper 14 Identifying, measuring, and valuing knowledge-based intangible assets : new perspectives 14 International journal of accounting, auditing and performance evaluation : IJAAPE 14 Perspectives on intellectual capital 14 The review of income and wealth : journal of the International Association for Research in Income and Wealth 14 European research studies 13 Journal of business ethics : JOBE 13 IMF Working Papers 12 International journal of intellectual property management : IJIPM 12 Knowledge management research & practice : KMRP ; an official journal of the OR Society 12 Review of quantitative finance and accounting 12 Springer eBook Collection 12 Working paper 12 International journal of economics and financial issues : IJEFI 11 Journal of Asian finance, economics and business : JAFEB 11 Journal of business economics and management 11
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Source
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ECONIS (ZBW) 4,687 RePEc 347 EconStor 65 BASE 21 USB Cologne (EcoSocSci) 19 Other ZBW resources 1
Showing 1 - 50 of 5,140
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Tacit contributions and roles of senior researchers : experiences of a multinational company
Pérez Villa, Walter; Pérez-Ezcurdia, Amaya; Vigil … - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-18
One of the concerns of innovation-dependent organisations is that the gradual increase in the average age of their employees might affect their creativity and innovation rates, leading to losses in competitiveness. The purpose of this paper was to deepen the identification and understanding of...
Persistent link: https://ebtypo.dmz1.zbw/10013470147
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Rent appropriation in global value chains : the past, present, and future of intangible assets
Buckley, Peter J.; Strange, Roger; Timmer, Marcel; … - In: Global strategy journal 12 (2022) 4, pp. 679-696
Persistent link: https://ebtypo.dmz1.zbw/10013472100
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Accounting for intangible assets : suggested solutions
Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630
Persistent link: https://ebtypo.dmz1.zbw/10013484635
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Why do accounting issues end up in the "too difficult" box?
Schipper, Katherine - In: Accounting and business research 52 (2022) 5, pp. 482-506
Persistent link: https://ebtypo.dmz1.zbw/10013362771
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What is productive investment? Insights from firm-level data for the United Kingdom
Karmakar, Sudipto; Melolinna, Marko; Schnattinger, Philip - 2022
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Patent collateral and access to debt
Bracht, Felix; Czarnitzki, Dirk - 2022 - This version: August 3, 2022
We investigate how intangible capital in form of intellectual property, such as patents, might mitigate financing constraints. While scholars have already argued that patents might have a signalling value reducing information asymmetries between borrowers and lenders, we quantify the value of...
Persistent link: https://ebtypo.dmz1.zbw/10013346735
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Patent collateral and access to debt
Bracht, Felix; Czarnitzki, Dirk - 2022 - This version: August 3, 2022
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The impact of customer capital on company's market value : an empirical study from 100 U.S. stock market leaders
Lehenchuk, Serhii; Zavalii, Tetiana - In: International journal of management and economics 57 (2021) 4, pp. 299-312
The aim of the paper is to establish the relationship between the customer capital and the company's market value (MV). Examining this impact seems justified as the topic has been rarely investigated till now. The regression analysis was used to achieve the research objective. We analyzed...
Persistent link: https://ebtypo.dmz1.zbw/10012821523
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The impact of hybrid workplace models on intangible assets : the case of an emerging country
Radonić, Milenko; Vukmirović, Valentina; … - In: Amfiteatru economic : an economic and business research … 23 (2021) 58, pp. 770-786
As part of a safety-first principle during the COVID-19 pandemics, the vast majority of companies have enabled flexible working environments, reducing the number of employees in the premises. The global best practices have firstly been recorded among the ICT companies which offered teleworking...
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Does intangible asset intensity increase profit-shifting opportunities of multinationals?
Crotti, Roberto - 2021
This paper studies how intangible asset intensity affects multinationals' profitshifting behavior. Intangible assets reduce the cost of booking profits in low-tax jurisdictions, independently from where profits are generated. Consequently they can be instrumental to implementing tax-avoidance...
Persistent link: https://ebtypo.dmz1.zbw/10012431781
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The impact of intangible assets on the company’s market value
Buzinskiene, Rita; Rudyte, Dalia - In: Montenegrin journal of economics 17 (2021) 2, pp. 59-73
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Asymmetries in global value chain integration, technology and employment structures in Europe : country and sectoral evidence
Bontadini, Filippo; Evangelista, Rinaldo; Meliciani, … - 2021
This paper provides empirical evidence on the complex role played by technology in affecting the relationship between the participation of EU countries and industries in Global Value Chains (GVCs) and their employment structure over the period 2000-2014. The empirical analysis is based on...
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Determination of features of development of modern theories of management
Zhaldak, Hanna - In: Technology audit and production reserves 1 (2021) 4/57, pp. 10-13
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The role of audit committee characteristics and I.C. performance on I.C. disclosure : evidence from the Indonesian banking sector
Mawardi, Wisnu; Muharam, Harjum; Haryanto, Mulyo - In: Economies : open access journal 11 (2023) 1, pp. 1-17
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...
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Coding for intangible competitive advantage : mapping the distribution and characteristics of software-developing firms in the Swedish economy
Andersson, Martin; Kusetogullari, Anna; Wernberg, Joakim - In: Industry and innovation 30 (2023) 1, pp. 17-41
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How important is intangible assets for the global value chain in the EU-15 and CEE region
Durcova, Julia; Pekarcik, Marek - In: Montenegrin journal of economics 19 (2023) 1, pp. 173-184
Persistent link: https://ebtypo.dmz1.zbw/10013479638
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Reaching informed decisions : corporate governance, knowledge asymmetry and intellectual capital influences in the international and Romanian business environment, before and after...
Popescu, Cristina Raluca; Dumitescu, Mihail - In: Journal of economics studies and research : JESR 2020 (2020), pp. 1-27
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Allocating multinational income generated by intangible assets : an industry perspective
Sansing, Richard C. - 2020
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Transferpricing decision : manufacturing companies with special transaction on the Indonesian stock exchange
Widiasmara, Amy; Purwaningsih, Ika - In: Studies and scientific researches / Economics edition / … 32 (2020), pp. 102-117
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Taxing the transfer of intellectual property : reporting, auditing, and revaluation
Sansing, Richard C. - 2020
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Buying and selling entrepreneurial assets
Gaillard, Alexandre; Kankanamge, Sumudu - 2020 - This version: March 3, 2020
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Intellectual property and the organization of the global value chain
Bolatto, Stefano; Naghavi, Alireza; Ottaviano, … - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012196337
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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
While many studies have examined the relationship between investment in intangibles assets and performance in large corporations, current research is lacking in regard to intangible investments in small and medium enterprises (SMEs). This study looks at SMEs in which intangible investments would...
Persistent link: https://ebtypo.dmz1.zbw/10012197548
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Patent collateral and access to debt
Bracht, Felix; Czarnitzki, Dirk - 2022
We investigate how intangible capital in form of intellectual property, such as patents, might mitigate financing constraints. While scholars have already argued that patents might have a signalling value reducing information asymmetries between borrowers and lenders, we quantify the value of...
Persistent link: https://ebtypo.dmz1.zbw/10013348849
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Intellectual capital efficiency and bank performance : evidence from islamic banks
Aziz Ur Rehman; Aslam, Ejaz; Anam Iqbal - In: Borsa Istanbul Review 22 (2022) 1, pp. 113-121
The purpose of this study is to shed light on the extent of intellectual capital efficiency (ICE) and the relationship of its three components (human capital efficiency, structural capital efficiency, and relational capital efficiency) with Islamic banking performance (in terms of return on...
Persistent link: https://ebtypo.dmz1.zbw/10012818069
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Towards a conceptual definition of intangible Olympic legacy
Girginov, Vassil; Preuß, Holger - In: International journal of event and festival management 13 (2022) 1, pp. 1-17
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The effect of knowledge sharing on ambidextrous innovation : triadic intellectual capital as a mediator
Zhang, Zhenyang; Wang, Xinyuan; Chun, Dongphil - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-21
There is no doubt that the primary reason that firms encourage knowledge sharing is to drive innovation. As nutrients for innovation, what role do the different elements of intellectual capital play in this relationship? When we consider the ambidexterity of enterprise innovation - exploratory...
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Does engaging in global market orientation strategy affect HEIs' performance? : the mediating roles of intellectual capital readiness and open innovation
Tjahjadi, Bambang; Soewarno, Noorlailie; Jermias, Johnny; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-18
This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study...
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The impact of intellectual capital in organizational innovation : case study at Kuwait Petroleum Corporation (KPC)
Almutirat, Hanan Ali - In: Review of economics and political science : REPS 7 (2022) 1, pp. 34-55
Purpose The purpose of this paper is to study the relationship between intellectual capital and organizational innovation in Kuwait Petroleum Corporation (KPC) through a case study at KPC on the employees of the corporation (The study population was 2,180 respondents and the sample size was 335...
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Factors influencing investments into human resources to support company performance
Šebestová, Jarmila; Popescu, Cristina Raluca - In: Journal of risk and financial management : JRFM 15 (2022) 1, pp. 1-13
Human resources are very important in a business; however, the return on investment in human resources is longer than in fixed assets, so entrepreneurs frequently consider how much to actually invest. This article, based on primary research, examines the motivations for investment when a 20%...
Persistent link: https://ebtypo.dmz1.zbw/10012813505
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Is Ireland the most intangible intensive economy in Europe? : a growth accounting perspective
Kostarakos, Ilias; McQuinn, Kieran; Varthalitis, Petros - 2022
Assessing the contribution of intangible investment to growth is a challenging and complex task for any country. However, it has become increasingly difficult to determine both the exact magnitude of economic performance and its composition in the case of the Irish economy. This is mainly due to...
Persistent link: https://ebtypo.dmz1.zbw/10012814931
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Structural change within versus across firms : evidence from the United States
Ding, Xiang; Fort, Teresa C.; Redding, Stephen; Schott, … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013206940
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An investigation of mediator roles and the effects of learning organization approach and intellectual capital on organizational ambidexterity and organizations’ entrepreneurial ori...
Sağlam, Mehmet Hakan; İyigün, Necla Öykü - In: Istanbul business research 51 (2022) 1, pp. 1-23
In this study, it is aimed to investigate mediator roles and the effect of a learning organization approach and intellectual capital on organizational ambidexterity and entrepreneurial orientation for the service and production sectors. Snowball and judgemental sampling was used and an online...
Persistent link: https://ebtypo.dmz1.zbw/10013207428
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Analysis of maximization strategy intangible assets through the speed of innovation on knowledge-driven business performance improvement
I Gusti Ayu Purnamawati; Jie, Ferry; Puah, Chin-Hong; … - In: Economies : open access journal 10 (2022) 6, pp. 1-20
This study aims to determine the effect of human capital, structural capital, and consumer capital on financial performance and moderate the speed of innovation. The type of research used in the study is quantitative-data collection techniques in distributing questionnaires measured using a...
Persistent link: https://ebtypo.dmz1.zbw/10013256285
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Understanding the uneven growth of intellectual property products investment in the U.S.
Fixler, Dennis J.; De Francisco, Eva - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013257702
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Structural change within versus across firms : evidence from the United States
Ding, Xiang; Fort, Teresa C.; Redding, Stephen; Schott, … - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013257817
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How to manage intellectual capital configurations to improve firm performance in the internet medical industry
Dai, Xiaoya; Zhu, Weidong; Zhang, Chao; Wu, Yong; Hu, Xue - In: Journal of business economics and management 23 (2022) 1, pp. 20-39
The internet medical industry is a new direction of the medical industry; however, internet medical enterprises have been going through a reshuffling period after 2016 and urgently need to improve their performance. The main aim of this study was to reveal the relationship between intellectual...
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Driving technological innovation through intellectual capital : industrial revolution in the transportation sector
Zemlyak, Svetlana Vasilievna; Kiyashchenko, Ludmila … - In: Economies : open access journal 10 (2022) 5, pp. 1-19
The purpose of this research is to investigate intellectual capital as a driver of technological innovation considering the industrial revolution in Russia's transportation sector. The study was driven by the recent technological advancements in Russia's transportation industry and the huge...
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Intangible capital and productivity divergence
Le Mouel, Marie; Schiersch, Alexander - 2022
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The effects of intellectual capital on firms' sustainable growth : a systematic review and future research agenda
Pham Thi Ngoc Suong; Dut Van Vo - In: VNU journal of economics and business 2 (2022) 4, pp. 58-68
Persistent link: https://ebtypo.dmz1.zbw/10013499640
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Does green innovation improve SME performance?
Rustiarini, Ni Wayan; Bhegawati, Desak Ayu Sriary; … - In: Economies : open access journal 10 (2022) 12, pp. 1-13
The environmental damage phenomenon is a challenge for businesses today, including for small and medium industries in developing countries, such as Indonesia. Green innovation is a solution to answer public concerns over global environmental issues. However, the Small and Medium Enterprises...
Persistent link: https://ebtypo.dmz1.zbw/10013499796
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Does intellectual capital matter to MFIs' financial sustainability?
Githaiga, Peter Nderitu; Soi, Neddy; Buigut, Kibet Koskei - In: Asian journal of accounting research 8 (2022) 1, pp. 41-52
Persistent link: https://ebtypo.dmz1.zbw/10013501103
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Intellectual capital and social performance of Islamic banks in Indonesia and Malaysia : the moderating role of Sharia supervisory boards
Pratama, Bima Cinintya; Amrizah Kamaluddin; Shukriah Saad - In: Asian journal of accounting & governance 18 (2022), pp. 85-95
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The value of social capital for the success of SPAC IPOs
Haniffa, Roszaini; Hudaib, Mohammad; Nawaz, Tasawar - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-15
This paper explores the role of social capital in contributing to the success of a new breed of organizations known as "blank check companies" or special purpose acquisition companies (SPACs) that are set up solely to target and acquire listed companies as a fast-track route to gain listing...
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Intellectual capital and firm value : an investigation of Turkish manufacturing companies
Çam, İlhan; Özer, Gökhan - In: Istanbul business research 51 (2022) 1, pp. 257-277
This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value. Full sample consists of 148 listed Turkish manufacturing firms over the period of 2005-2017. We show that our extended Ohlson...
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Impact of budget investment on labor productivity in resource models of intellectual capital (on the example of Russian regions)
Markhaichuk, Maria M.; Panshin, Ilya V.; Chernov, … - In: Montenegrin journal of economics 18 (2022) 2, pp. 191-202
Persistent link: https://ebtypo.dmz1.zbw/10013254597
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Consideration of intellectual property insurance essence
Kyazim, Panar - In: Technology audit and production reserves 1 (2022) 4/63, pp. 12-15
Persistent link: https://ebtypo.dmz1.zbw/10013170380
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A bank's intellectual capital and its importance in building competitiveness on the example of Polish listed banks
Anielak-Sobczak, Karolina - In: Ekonomia i prawo 21 (2022) 1, pp. 5-24
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The rule of law and investment in intangible capital : evidence for the EU-16, 1996-2017
Roth, Felix - 2022
This paper analyses the relationship between the rule of law (RoL) and intangible capital investment by businesses within a sample of 16 European countries, over the period from 1996 to 2017. Studies on the effects of RoL on intangible capital investment are scarce, hence, the relevance of...
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Meta-choices in ranking knowledge-based organizations
Daraio, Cinzia; Iazzolino, Gianpaolo; Laise, Domenico; … - In: Management decision 60 (2022) 4, pp. 995-1016
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