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Academic literature on the topic 'Corporate intangible assets'

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Published: 9 March 2023
Last updated: 10 March 2023

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Journal articles on the topic "Corporate intangible assets"

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Joia, Luiz Antonio. "Measuring intangible corporate assets." Journal of Intellectual Capital 1, no. 1 (March 2000): 68–84. http://dx.doi.org/10.1108/14691930010371636.

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Haji, Abdifatah Ahmed, and Nazli Anum Mohd Ghazali. "The role of intangible assets and liabilities in firm performance: empirical evidence." Journal of Applied Accounting Research 19, no. 1 (February 12, 2018): 42–59. http://dx.doi.org/10.1108/jaar-12-2015-0108.

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Purpose The purpose of this paper is primarily to explore the extent of intangible assets and liabilities of large Malaysian companies. The authors also examine whether intangible assets and liabilities of a firm have similar or contrasting roles in firm performance. Design/methodology/approach Using a direct and straightforward measure of intangible assets and liabilities, the authors examine a large pool of data from large Malaysian companies over a six-year period spanning from 2008 to 2013. Findings The longitudinal analyses show a significant number of the sample companies, between 34 and 59.33 percent, have a consistent pattern of intangible liabilities. The authors also find firms with intangible liabilities have significantly underperformed financially than a control group of firms. In addition, the authors find that intangible liabilities have significant negative impact on firm performance whereas intangible assets have a contrasting positive impact on firm performance. Research limitations/implications One limitation of this study is that the authors have only used a single measure of intangible assets and liabilities. Albeit the measures used are straightforward and more objective, there could be other measures to capture intangibles. Practical implications The research findings have several theoretical as well as policy implications. Theoretically, the authors extend the resource-based view to the intangible asset-liability mix, affirming the crucial role of intangible resources in financial performance whilst introducing the unfavorable role of intangible liabilities in corporate financial performance. In terms of policy implications, the research findings provide initial empirical input to emerging calls for broader perspectives of intangibles, beyond intangible assets to include intangible liabilities, and therefore belong to an emerging paradigm toward the nature of intangibles. Originality/value This study documents a rare empirical account of the contrasting roles of intangible assets and liabilities in corporate financial performance.
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Jones, Stewart. "Does the Capitalization of Intangible Assets Increase the Predictability of Corporate Failure?" Accounting Horizons 25, no. 1 (March 1, 2011): 41–70. http://dx.doi.org/10.2308/acch.2011.25.1.41.

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SYNOPSIS: The value relevance of intangible assets is now well documented in the literature, leading to calls for standard setters to adopt more flexible reporting rules for these assets. In this study, I evaluate the merits of intangibles capitalization from a bankruptcy and default risk perspective, which has not been previously considered in the literature. The study is conducted in a unique reporting environment, where managers have had considerable discretion to capitalize a wide range of intangibles over an extended period. Three main results are reported. First, failing firms capitalize intangible assets more aggressively than non-failed firms over the 16-year sample period, but particularly over the five-year period leading up to firm failure. Second, drawing on the accounting choice literature, I find that managers’ propensity to capitalize intangible assets has a strong statistical association with earnings management proxies, particularly among failing firms. Finally, voluntary capitalization of intangibles has strong discriminating and predictive power in a firm failure model, even after controlling for several other factors.
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Mokrova, L. "METHODS AND TECHNIQUES OF INTANGIBLE ASSETS MANAGEMENT." Strategic decisions and risk management, no. 4 (November 2, 2014): 50–57. http://dx.doi.org/10.17747/2078-8886-2011-4-50-57.

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There is an adjusted classification of intangible assets, formalized and nonformalized in terms of legislation, in the article. The methods of compatibility detection of company corporate cultures during merger and affiliation are presented, the list of economic consequences of corporate culture display is made. The methods of rebranding and the reasons of its holding are shown.
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Bhatia, Aparna, and Khushboo Aggarwal. "Impact of investment in intangible assets on corporate performance in India." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1058–73. http://dx.doi.org/10.1108/ijlma-05-2017-0127.

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Purpose The purpose of this paper is to evaluate the impact of investment in Intangible Assets on the corporate performance of Indian companies for a period of twelve years from 2001 to 2012. Design/methodology/approach Intangible assets have been measured using the “Intangible Assets Monitor” method developed by Sveiby (1997). Findings The results of panel data regression model reveal that Intangible Assets affect performance of companies positively after controlling for firm size, age, leverage, physical capital intensity, market share, risk, industries and dummy year. Practical implications The study is of immense importance to corporate managers in improving managerial insight into the significance of investment in Intangible Assets. The results direct Indian managers to understand and realize the importance of Intangible Assets and keenly invest in research and development, technology, software, advertising, customer relationship management and human resources to further augment their performance. Originality/value Specifically considering India, the research related to the association between Intangible Assets and performance is undersized. Thus, the present study would contribute to the existing literature comprehensively.
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Martins, António, and Daniel Taborda. "Article: BEFIT and Formulary Apportionment: Should Intangibles Be Included in the Formula?" EC Tax Review 31, Issue 3 (May 1, 2022): 131–39. http://dx.doi.org/10.54648/ecta2022013.

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In 2021 the European Commission proposed a new framework for taxing corporate income (“Business in Europe: Framework for Income Taxation”, or BEFIT). Consolidated profits of European Union (EU) based groups will be aggregated into a single tax base, and then allocated to Member States (MS) through a formulary approach. Critical issues in defining the formula comprise how assets (including intangibles) should be reflected. The purpose of this article is to discuss some core topics related to intangible recognition and its potential impact in the formulary approach considered in BEFIT. More precisely, the topics addressed are: (1) should intangibles be included in the asset component of the formula, alongside with sales and employment? (2) considering the several types of intangible assets, which ones would merit inclusion? Our view is that intangibles acquired to other companies belonging to the group (related party transactions) and intangibles developed internally by group members but that do not meet criteria for accounting recognition, should be out of the formula. Contrarily, intangibles developed internally that fulfil criteria for accounting recognition, and intangibles acquired to third (independent) parties should be included, with an exception for recognized goodwill. BEFIT, formula apportionment, EU corporate taxation, intangibles
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Gatuyu, Justice. "Taxing a Digital Economy: Exploring Intangible Assets to Broaden Revenue Base in Kenya." Strathmore Law Review 4, no. 1 (June 1, 2019): 103–33. http://dx.doi.org/10.52907/slr.v4i1.112.

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The world economy has shifted from brick and mortar industries to a knowledge and service economy. In the age of digital evolution, intangible assets have become the new drivers of corporate profit and restructured business models of leading firms. Creators of these assets look forward to monetising and making gains from them. Equally, governments expect to extract revenues by way of taxation. As cross-border trade broadens with the rise of globalisation, intangible assets have increasingly become an area of concern in relation to tax avoidance schemes especially by global firms. In Kenya, appreciation of intangible assets has been rising. This study surveys the prospects of expanding Kenya’s revenue base by tapping intangible assets. The digital economy in Kenya is generally inadequately regulated. This leaves tax loopholes which this study explores in order to identify where revenue can be imposed. In order to make recommendations, the study equally focuses on accounting, valuation, and transfer pricing of intangible assets for tax purposes. To this extent, numerous reforms are necessary to ensure that the taxation of intangibles is optimal and does not distort the rise of a digital economy.
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Gardberg, Naomi A., and Charles J. Fombrun. "Corporate Citizenship: Creating Intangible Assets Across Institutional Environments." Academy of Management Review 31, no. 2 (April 2006): 329–46. http://dx.doi.org/10.5465/amr.2006.20208684.

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Dancaková, Darya, Jakub Sopko, Jozef Glova, and Alena Andrejovská. "The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence." Mathematics 10, no. 20 (October 16, 2022): 3819. http://dx.doi.org/10.3390/math10203819.

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The impact of corporate intangibles on a company’s market value has been a widely debated topic. A large body of literature has separately examined the industry’s effect- or firm-specific attributes, such as industry type, company size, company age, or indebtedness and profitability, on the motivation to disclose information on intangible assets, but without considering a comprehensive view. This paper examines the role intangible assets play in a firm’s market valuation besides other firm-specific characteristics. The reducted dataset we use in this study comprises 250 publicly traded companies operating in four different business sectors in France, Germany, and Switzerland for the ten years from 2009 to 2018. Based on the panel data regression models, the study provides an extension of previous knowledge about the effect intangible assets may have on the investors’ view of a company’s value, where the value added of this paper is the empirical evidence of a possible link between the intangible assets’ disclosure and the market value of German, French, and Swiss enterprises. The importance of our contribution lies in a comparative analysis carried out to reveal substantial differences in the impact of intangible assets and innovation activity on the market value firms in three European countries and across four industry sectors. Although the results show the positive impact of intangible assets on the companies’ market value, we suggest that investors still assess companies based on their profitability rather than considering the information on intangible assets the enterprises disclose in their financial statements.
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Maaloul, Anis, Walid Ben Amar, and Daniel Zeghal. "Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations." Journal of Applied Accounting Research 17, no. 4 (November 14, 2016): 421–39. http://dx.doi.org/10.1108/jaar-10-2014-0105.

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Purpose The purpose of this paper is to investigate the relationship between voluntary disclosure of intangibles and financial analysts’ earnings forecasts properties. Design/methodology/approach Disclosures about intangible assets were hand-collected through content analysis of annual reports of a sample of US non-financial firms, while analysts’ earnings forecasts properties were collected from Bloomberg Professional database. The authors relied on correlation and multivariate regression analyses to test the research hypotheses. Findings The results show that increased intangible disclosures affect analysts’ earnings forecasts accuracy, dispersion, and favourable consensus recommendations. However, this effect varies according to the nature of intangible assets. Practical implications The results may be of interest to different market participants such as corporate managers, financial analysts, and standards setting bodies that recently published guidelines on voluntary disclosure of intangibles. Originality/value This study develops a new comprehensive index to measure the content of narrative disclosures about a large number of intangibles, such as human, structural, and relational assets. The findings contribute to the current debate on the value-relevance of narrative disclosures on intangibles to investors and financial analysts.
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Dissertations / Theses on the topic "Corporate intangible assets"

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Aksin-Sivrikaya, Sezen. "Essays in Intangible Corporate Assets." Doctoral thesis, Humboldt-Universität zu Berlin, 2021. http://dx.doi.org/10.18452/22870.

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In einer zunehmend vernetzten Welt befinden sich Unternehmen in einem komplexen Beziehungsgeflecht aus verschiedenen Akteuren. Dies stellt eine Herausforderung für die Existenz traditioneller Geschäftsmodelle dar, da Firmen sich mit Konkurrenz aus allen Richtungen auseinander setzen müssen. In einem solchen Geschäftsumfeld werden immaterielle Vermögenswerte zunehmend als Grundlage für Wettbewerbsvorteile angesehen. Die Dissertation untersucht den materiellen Nutzen immaterieller Vermögenswerte und konzentriert sich dabei insbesondere auf die Unternehmensreputation und deren Einflussfaktoren. Wir verwenden als Theorie den Ressourcen-basierten Ansatz des Unternehmens und leiten unsere Hypothesen aus der vorhandenen Literatur ab, insbesondere in den Bereichen Reputation, Führung, Stakeholder-, Legitimitäts- und Signaling-Theorie. Unsere Analysen sind auf Umfragen des Manager Magazins und „Gold Bee Corporate Responsibility Assessment System“ basiert. Bei der Durchführung der quantitativen Analyse verwenden wir Strukturgleichungsmodelle. Die Implikationen dieser Dissertation lassen darauf schließen, dass es einen Business Case für ein aktives Reputationsmanagement sowohl auf Unternehmensebene als auch auf individueller Ebene für Führungskräfte, vornehmlich für den CEO, gibt. Weiterhin ist eine hohe Reputation ein nachhaltiger Wettbewerbsvorteil, da sie die Wettbewerbsposition des Unternehmens gegenüber den Wettbewerbern stärkt und potentiell neuen Wettbewerbern den Markteintritt erschwert. In ähnlicher Weise kann eine hohe CEO-Reputation als Instrument der Risikoreduzierung in Krisenzeiten genutzt werden. Außerdem zeigen unsere Ergebnisse, dass die ausschließliche Einhaltung von Regeln und Regulierungen nicht mehr ausreichend ist. Damit die Stakeholder Fortschritte belohnen können, muss das Management CSR-Programme etablieren, die bei ihren Stakeholdern Resonanz finden, und darüberhinaus kontinuierlich über die CSR-Leistungen ihres Unternehmens berichten.
In a digital world, the very existence of traditional business models is challenged as firms face disruptive innovation and intense competition. In such a business environment, intangible assets are increasingly perceived as the basis of competitive advantage. This thesis explores tangible benefits of intangible assets, specifically focusing on corporate reputation and CSR reporting quality. We take a resource-based view (RBV) of the firm and derive our testable hypotheses from the extant literature mostly in reputation, leadership, stakeholder theory, legitimacy theory, and signaling theory. Our data is mainly drawn from surveys conducted by Manager Magazin and Gold Bee Corporate Responsibility Assessment System, which has been developed by the CSR Reporting Research Group at the WTO Guide CSR Development Center. In performing our calculations, we adopt a (generalized) structural equation modeling approach. In our work, we uncover antecedent processes behind reputations. Our results imply that there is a business case for active management of both corporate and individual reputations by illustrating the link between reputations and firm outcomes. We show that corporate reputation can be utilized as a tool to protect and defend competitive positions, which can also work as a deterrent for potential market entrants. We further show that individual reputations may act as a medium to mitigate negative news and improve stakeholder perceptions in times of crises. Our findings also indicate that nonfinancial metrics are gaining prevalence. We illustrate that mere compliance with rules and regulations does not suffice anymore since in order for stakeholders to reward social and environmental progress, companies need to partake in CSR programs that resonate with their stakeholders and properly communicate associated nonfinancial metrics, which in turn will help improve firm outcomes through boosting internal and external intangible assets.
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Aksin-Sivrikaya, Sezen [Verfasser]. "Essays in Intangible Corporate Assets / Sezen Aksin-Sivrikaya." Berlin : Humboldt-Universität zu Berlin, 2021. http://d-nb.info/1234451018/34.

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Salo, James P. "Corporate Environmental Performance: Governance, Intangible Assets, and Financial Markets." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.487052.

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Liao, Chih-Hsien. "Does Corporate Governance Reduce Information Asymmetry of Intangibles?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1218675062.

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Arikan, Asli Musaoglu. "Essays on corporate strategy: evolution of corporate capabilities and the role of intangible assets." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1086374216.

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Thesis (Ph. D.)--Ohio State University, 2004.
Title from first page of PDF file. Document formatted into pages; contains xii, 144 p.; also includes graphics (some col.). Includes bibliographical references (p. ). Available online via OhioLINK's ETD Center
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Lock, Lee Laurence. "Corporate Social Capital and Firm Performance in the Global Information Technology Services Sector." Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/2316.

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The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book values has been proposed as an indication of the impact of intangibles on share price values. A second related phenomenon is the increasing reliance on share price appreciation as the principal means for shareholder return as opposed to returns through dividends. This suggests that share prices are becoming an even more critical firm performance measure than traditional accounting-based firm performance measures like return on investment (ROI). A third phenomenon is the rapid growth in marketplace alliances and joint ventures, the number of which has grown rapidly over the past 30 years. The explanation for these phenomena may lie in the concept of corporate social capital (CSC) which, as an intangible asset (IA), has been proposed in several normative studies. CSC has been defined as “the set of resources, tangible or virtual, that accrue to a corporate player through the player’s social relationships, facilitating the attainment of goals” (Leenders & Gabbay, 1999, p3). However, constructs for CSC have only been loosely defined and its impacts on firm performance only minimally empirically tested. This research addresses this gap in the literature. The key aim of this research is to explore the impact of CSC on firm performance. Through the use of CSC as a lens for viewing a firm’s intangibles, several important sub-components of the CSC formulation are exposed. These include a firm’s market centrality (CENT), absorptive capacity (AC), internal capital (INC), human capital (HC) and financial soundness. Therefore, an extended aim for this research is to identify the differential impacts of the CSC sub-components on firm performance. Firm performance was measured as ROI, market-to-book ratios (Tobin’s Q) and total shareholder return (TSR). Overall, the research results indicate that CSC is a significant predictor of firm performance, but falls short of fully explaining the market-to-book value disparity. For this research an innovative computer-supported content analysis (CA) technique was devised to capture a majority of the data required for the empirical research. The use of a commercial news aggregation service, Factiva, and a standard taxonomy of terms for the search, allowed variables for intangible constructs to be derived from a relatively large sample of firms (n=155) from the global information technology services (ITS) sector from 2001 to 2004. Data indices for joint venture or alliance activity, research and development (R&D) activity, HC, INC and external capital (EC) were all developed using this CA approach. The research findings indicated that all things aren’t equal in terms of how the benefits of CSC accrue to different firms in the sector. The research indicated that for larger, more mature firms, financial soundness does not necessarily correlate with improved shareholder return. The inference is that these firms may have reached a plateau in terms of how the market is valuing them. In terms of market centrality, the research indicates that software firms could benefit from building a larger number of alliances and becoming more centrally connected in the marketplace. The reverse is true, however, for larger, more established firms in the non-software sectors. These companies can be penalised for being over-connected, potentially signalling that they are locked into a suite of alliances that will ultimately limit their capacity to innovate and grow. For smaller, potentially loss-making firms, the research indicates that investments in HC are potentially the only investment strategy that could result in improvements in profitability and shareholder return. Investments by such firms in R&D or INC developments are likely to depress shareholder value and therefore should be minimised in favour of HC investments. For larger, more established firms, investment in HC is beneficial for both ROI and TSR. Investments in areas like R&D and INC were found to be only beneficial to those firms who have the financial capacity to afford it. Firms that don’t appear to have the financial resources to support the level of investments they are making in R&D and/or INC were penalised by the market. Overall, the research provides specific insights into the links between firms and their performance, through appropriate investments in CSC. In terms of research practice, this research demonstrates the viability of computer-supported CA. Progress in the development of more intelligent search technologies will provide increasing utility to CA researchers, promising to unlock a vast range of textual source data for researchers that were previously beyond manual CA practices.
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Sui, Mark. "Do There Exist Industry-Specific Predictors of Deal Failure in Technology M&A?" Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2074.

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This study investigates two variables, number of investors and an intangible assets/revenue ratio, that are potential industry-specific predictors of deal failure in technology M&A. I document that number of investors has a significant ability to predict deal failure in all M&A transactions: an increase in number of investors decreases deal failure rates. However, I find that neither variable is able to significantly predict deal failure differently for transactions involving technology targets and those involving non-technology targets. Broadly, my findings suggest that technology M&A and non-technology M&A may share more similarities than previously expected in the ultimate goal of properly evaluating them.
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Fullana, Blanca. "Brand patrimony: on the hypertext of the brand asset and its corporate culture and identity principles accountability: a new context-paradigm perspective about one of today's most valuable organizational assets, the managing responsability it conveys and a recommended guide for relevant corporate communications functions and activity." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/401586.

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The present investigation is an approach to brand value from a top-management perspective, asserting that a brand is not merely a commercial value portrayed by a product placed in a market; even less so, a public relations rhetoric avowing a political correctness, but rather a full-length ascribed patrimonial asset that conveys an organization’s cultural response to the societal issues within its activity-bound. In such, considering the brand as an intangible in-management attribute that is portrayed across the entire chain of productivity whilst influencing current and future innovation processes, in return. Operating under a new context paradigm, the brand becomes patrimony (overall value), beyond –and not excluding- (financial) equity. In all, a hypertext practical vision on the attributions of the brand to signify knowledge-based corporate culture responsibility, amidst identity acknowledgement, multi-stakeholders engagement and reputation’s risk management and anticipation. Focus of this research, sets forth to upgrade the brand as a significant element of business management, and not just of marketing, and shares guided contribution to the key tasks and tools currently at stake in the development of well-grounded corporate communications.
La present investigació és un acostament al valor de la marca des de la perspectiva de la direcció general, afirmant que una marca no és un simple valor comercial; el d’un producte adreçat a un mercat -menys encara, una retòrica pública de correcció política- sinó més aviat un actiu patrimonial transversal que dona resposta, a través d’una identitat pròpia i d’una cultura d'organització -i per tant dins del seu àmbit d’actuació-, als debats i reptes de la societat local, però també global. En aquest sentit, considerant la marca com un intangible en la gestió, que es troba al llarg de tota la cadena de valor i productivitat i que té influència sobre els processos d'innovació actuals i de futur, que alhora en redundaran. Operant sota un nou paradigma de context, la marca es converteix en patrimoni (valor total), més enllà -i sense excloure- el brand equity1 (valor financer); ampliant les atribucions de la marca per significar-la sota una responsabilitat cultural corporativa (RCC)2 basada en el coneixement, en el reconeixement de la pròpia identitat corporativa, i involucrant i fent partícips a múltiples agents externs que permeten anticipar-se i gestionar els riscos que actuen sobre la reputació. L’aportació principal, fruit de la investigació, i basat en l’experiència empírica, situa a la marca com un element clau de la gestió empresarial, i no només del màrqueting, alhora que contribueix a donar pautes sobre les funcions practiques essencials que cal assolir des de la disciplina de la comunicació corporativa.
La presente investigación es una aproximación al valor de la marca desde la perspectiva de la dirección general, afirmando que una marca no es un simple valor comercial: el de un producto dirigido a un mercado; menos aún, el de una retórica pública, sino más bien, un activo patrimonial transversal que da respuesta, a través de una identidad propia y una cultura de organización (y por lo tanto dentro de un ámbito concreto de actuación), a los debates y retos pertinentes de la sociedad local, pero también global. En este sentido, considerando a la marca como un activo intangible en la gestión, que se encuentra a lo largo de toda la cadena de productividad y que tiene influencia sobre los procesos de innovación actuales y de futuro, que a su vez le redundarán. Operando bajo un nuevo paradigma de contexto, la marca se convierte en patrimonio (valor total), más allá -y sin exclusión del brand equity3 (valor financiero), ampliando las atribuciones de la marca para significarse bajo una responsabilidad cultural corporativa (RCC)4 basada en el conocimiento, en el reconocimiento de la propia identidad corporativa e involucrando y haciendo participes a múltiples agentes externos que permiten anticiparse y gestionar los riesgos que actúan sobre la reputación. La aportación principal, fruto de la investigación y basado en la experiencia empírica, sitúa a la marca como un elemento clave de la gestión empresarial, y no sólo del marketing, al tiempo que contribuye a dar pautas sobre las funciones prácticas esenciales que cabe desarrollar desde la disciplina de la comunicación corporativa.
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Lind, William. "Meme Marketing to Fellow Kids." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21862.

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Corporations attempting to enter the realm of memetic media often find themselves lost and embarrassed; the chaotic nature of meme culture as a global way of expression on the internet has proven difficult, and communities like Reddits r/FellowKids enact vernacular criticism on corporations who attempt to use memes in order to reach their target audience. This study aims to reach higher knowledge of successful corporate engagement in memetic media through a text analysis of discussions between users on Reddit and the interplay on Twitter where users engage in vernacular ways with the Wendy’s Twitter account. Drawing on branding theory and Goffman’s dramaturgical model, the study draws conclusions on how users of a vernacular community engages the Wendy’s Twitter account in different ways. It shows how an authentic identity is ascribed to the corporation through vernacular means, and how the prevalence of vernacular play forces the corporation to surrender message control in order to gain authenticity. It further suggests that an authentic corporate identity in vernacular communities requires the corporation not to act like one; preferring fast, playful communication rather than slow, institutional responses. Implying that the correct plan of action is not to have one, the study further understands the paradox of crafting a marketing strategy not based on controlled communication, and suggests further research into vernacular communities and citizen creative control in memetic media.
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Burman, Simon, and Gabriel Demirel. "A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?" Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52822.

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Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. Therefore, a study to bring a comprehensive clarification of the accounting item is required where this study attempts to achieve this objective by studying the acquirers’ perceptions of goodwill. First was a thorough theoretical background established that compiles a wide collection of relevant literature on goodwill. Then were semi-structured interviews conducted with top managers of nine different parent companies who had recently made a corporate acquisition. Based on the most salient perceptions derived from the empirical data in relation to the comprehensive theoretical background, this study obtained the following findings. Goodwill can be understood through three central aspects: the underlying objective reality as an intangible asset, the PPA process and the subsequential measurement process. In relation to the two latter aspects could a fourth aspect of managers’ influence be derived. In an overarching integration, these four aspects could be synthesized into a final holistic model of the accounting item goodwill. This model iii ultimately represents a comprehensive understanding of the current accounting item goodwill in financial statements based on the perceptions of acquirers. The findings of this study can be used to bring clarity to the users of financial statements when interpreting goodwill and therefore potentially increase its perceived relevance. Foremost can this study’s holistic model be used as a guideline for future research to further elaborate on the understanding of goodwill and generate improvements to its current accounting design.
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Books on the topic "Corporate intangible assets"

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Intangible assets and value creation. Chichester, West Sussex, England: J. Wiley, 2003.

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National Research Council (U.S.). Board on Science, Technology, and Economic Policy and National Research Council (U.S.). Committee on National Statistics, eds. Intangible assets: Measuring and enhancing their contribution to corporate value and economic growth. Washington, D.C: National Academies Press, 2009.

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Investing in intangible assets: Finding and profiting from hidden corporate value. New York: Wiley, 1991.

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1955-, Tissen René Johannes, ed. Weightless wealth: Finding your real value in a future of intangible assets. London: Financial Times Prentice Hall, 2000.

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Moberly, Michael D. Safeguarding Intangible Assets. Elsevier Science & Technology Books, 2014.

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Iyer, Jayaraman Rajah. Return on Intangible: Measuring Corporate Fiscal and Ethical Assets. Business Expert Press, 2020.

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Iyer, Jayaraman Rajah. Return on Intangible: Measuring Corporate Fiscal and Ethical Assets. Business Expert Press, 2020.

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Sullivan, Patrick H. Value Driven Intellectual Capital: How to Convert Intangible Corporate Assets Into Market Value. Wiley, 2000.

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Committee on National Statistics, Technology, and Economic Policy Board on Science, Policy and Global Affairs, National Research Council, and Division of Behavioral and Social Sciences and Education. Intangible Assets: Measuring and Enhancing Their Contribution to Corporate Value and Economic Growth. National Academies Press, 2009.

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Sullivan, Patrick H. Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. Wiley & Sons, Incorporated, John, 2008.

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Book chapters on the topic "Corporate intangible assets"

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Moro-Visconti, Roberto. "The Valuation of Intangible Assets: An Introduction." In Augmented Corporate Valuation, 83–108. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-97117-5_3.

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Hussey, Roger, and Audra Ong. "Statement of Financial Position – Intangible Assets and Impairment." In Corporate Financial Reporting, 72–87. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_5.

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Ito, Kunio, and Tetsuyuki Kagaya. "International Comparison of Intangible Assets’ Disclosure and Investment Behavior." In Dynamics of Knowledge, Corporate Systems and Innovation, 293–313. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-04480-9_12.

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Moro Visconti, Roberto. "Corporate Governance Concerns and Bankability Issues of the Intangible Assets: More Guarantees with Less Collateral?" In The Valuation of Digital Intangibles, 491–525. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_19.

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Ali, Sarmad. "Corporate Taxation and Intangible Assets: A Systematic Literature Review and Future Research Trends." In Eurasian Studies in Business and Economics, 171–89. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15531-4_11.

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Moro-Visconti, Roberto. "Corporate Governance Concerns and Bankability Issues of the Digital Assets: More Guarantees with Less Collateral?" In The Valuation of Digital Intangibles, 765–99. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-09237-4_24.

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Bryan, Dick, Michael Rafferty, and Duncan Wigan. "Intangible Capital." In Global Wealth Chains, 89–113. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0005.

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In this chapter, Dick Bryan, Mike Rafferty, and Duncan Wigan trace the increasing significance of intangible capital and outline the analytical challenges this poses for the global wealth chain project and the practical challenges this poses for regulators seeking to gain traction on it. Akin to innovations in finance, intangible capital is driving a historical transformation in both the value composition and the institutional and organizational forms of global capital. The chapter argues that these transformations are changing the nature of production, exchange, and consumption, and relationships between state and capital. Intangible capital is also collapsing categorical distinctions between what is a commodity and what is a financial asset, and between financial and non-financial firms. The chapter illustrates the depth of these transformations by exploring how the management of intellectual property assets has led to the transcendence of tax rules based on valuation by comparison, accrual concepts of liabilities and assets, and readily identifiable ties between legal jurisdictions, economic activity, income streams and assets. Bryan, Rafferty, and Wigan show that while information asymmetries between the regulator and client/supplier are large in hierarchy global wealth chains because of multijurisdictional strategies deployed by firms within corporate structures, they are also large because current regulatory tools are based on outmoded concepts inadequate to capital’s evolving forms.
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Brown, Michael, and Paul Turner. "Innovation and Corporate Reputation Innovation and Corporate Reputation." In Technological, Managerial and Organizational Core Competencies, 264–77. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-61350-165-8.ch015.

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As much as 75% of a company’s value derives from its intangible assets. One of the most important of these intangible assets is corporate reputation. The Britain’s Most Admired Company surveys into corporate reputation includes nine characteristics, one of these is a company’s ‘capacity to innovate’. Surveys between 1990 and 2009 show that a good reputation for innovation does not guarantee a good overall reputation; nor does a reputation for innovation lead to business success. However, where a company has a reputation for innovation and is able to manage other characteristics, there is a better chance that this company will develop its innovation capability into long-term competitive advantage and profitability. Central to this conclusion is converting innovation into enhanced processes, products or services through effective implementation. The research identifies key attributes of companies that combine a reputation for innovation, with a good corporate reputation overall and business success.
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Koumpis, Adamantios, Epaminondas Christofilopoulos, and Nikos Melanitis. "Valuating Business Social Networking Services as Intangible Corporate Assets." In Handbook of Research on Business Social Networking, 495–508. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-61350-168-9.ch026.

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Services both as a science and as a practice in today’s corporate environments are seriously suffering from many different suboptimalities. Some of these suboptimalities are structural (lack of a coherent framework to apply the service), other metaphysical (lack of a supporting culture that would increase the demand and strengthen the market for the service) or of transcendal and ephemeral nature (lack of an appropriate technology to support the service idiosyncracies – can you imagine amazon.com without any Internet?). For some others, a framework that would comprise both organisational and technology aspects could be an answer to certain pitfalls and shortcomings currently faced. Whatever the context of a service, this does not exist in a vacuum; it is provided by people who are working in an organisation to customers that are part of a more or less structured part of the society.
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Young, Stephen B. "Putting Sustainability and Corporate Responsibility at the Center of Capitalism through Better Valuation of Stakeholder Concerns." In Advances in Business Strategy and Competitive Advantage, 151–65. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7294-9.ch008.

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The chapter offers a new theoretical approach for the integration of stakeholder concerns into the financial management of for-profit, free market enterprises. The chapter postulates that CSR stakeholder categories are intangible assets of every firm, small or large. As such assets, CSR stakeholders contribute to the current capital valuation of the firm. If their asset quality increases, so does the value of the firm. Conversely, if their asset quality decreases and becomes more of a liability, the value of the firm decreases proportionally. Under this approach, re-conceptualized balance sheets must become a more important tool for business owners and managers to use to enhance the relevance and the quality of their CSR efforts.
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Conference papers on the topic "Corporate intangible assets"

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Rakov, A. W. "Intangible Assets – Corporate Governance Tool (On The Example Of Conformity Marks)." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.182.

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Stankevičienė, Jelena, Lina Jasaitė, and Julija Čepulytė. "Corporate Financial Performance and Value Creation: The Coherence of Intangible Assets and Corporate Social Responsibility." In The 7th International Scientific Conference "Business and Management 2012". Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika, 2012. http://dx.doi.org/10.3846/bm.2012.026.

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Cipullo, Nadia. "Accounting values and metrics for the sustainable exploitation of intangible heritage assets related to food and agriculture." In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a12.

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Egorov, Mikhail, Larisa Egorova, Vera Barishnikova, and Milena Akhmedova. "Methodological Evaluation Tools of World, National and Corporate Intangible Assets as the Basis for Competitiveness Management of Companies." In Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.191225.082.

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Al Selaiti, Iman, Maged Mabrook, Mohammad Faizul Hoda, Luigi Saputelli, Hafez Hafez, Richard Mohan, Joshua Pires, Jyotsna Asarpota, and Cristina Hernandez. "Countrywide Integrated Capacity Model – Enabling Production Planning and Performance Management Leveraging Big Data and Digitization of Engineering Workflows." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206293-ms.

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Abstract Production planning and performance management imply diverse challenges, mainly when dealing at corporate level in an integrated operating company. Production forecast considers technical capacities, available capacities, and operationally agreed target capacities. Such complex process may hinder taking advantage of market opportunities at the right time. Proactive scenario management and information visibility across the organization are key for success. This paper intends to share the lessons learned while rolling out a countrywide integrated capacity model solution supporting corporate production planning and performance management. The rollout processes aimed at digitizing the monthly and yearly production forecasting. In addition, these processes shall enable formulating proactive scenarios for avoiding shortfalls, maximizing gas throughput, production ramp up, and minimizing operating cost from existing capacity. Abu Dhabi's Integrated Capacity Model is an integrated production planning and optimization system relying on a large-scale subsurface-to-surface integrated asset model system; in this paper, we focus on the incremental progress of the challenges derived from the various rollout efforts. The rollout of such a complex solution relies on basic tenets for managing the change across a large organization. The first tactic is about continuous stakeholder engagement through value demonstration and capabilities building. Engagement is achieved by continuously providing information about proactive shortfall and opportunity identification within the installed asset capacity. Monthly asset reviews provide the basis for user interaction and initiate the basis for establishing ad-hoc production maximization scenarios. Establishing a data governance and performance metrics were also key for embedding the solution in the business processes. The solution delivers tangible and intangible value. From the tangible point of view, it contributes to production efficiency gains by compensating during specific proactively identified shortfalls and after-the-fact events. As a result, our solution has been instrumental in deriving cost reduction scenarios and profitability gains due to optimum GOR management. In addition, the system use has reported various intangible gains in terms of better data utilization, enhanced corporate database quality and reduced overall human load in managing production capacity. The solution described in the paper implements a simpler way the production planning and performance management at corporate level in a large integrated operating company. The in-house developed tool and its implementation is a novel approach in terms of integration, complexity, and practical application to the fields in Abu Dhabi.
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Reports on the topic "Corporate intangible assets"

1

Feliciano, Zadia, and Meng-Ting Chen. Intangible Assets, Corporate Taxes and the Relocation of Pharmaceutical Establishments: The case of Puerto Rico. Cambridge, MA: National Bureau of Economic Research, July 2021. http://dx.doi.org/10.3386/w29107.

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