To see the other types of publications on this topic, follow the link: Corporate intangible assets.

Journal articles on the topic 'Corporate intangible assets'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Corporate intangible assets.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
8

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
10

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
11

Gogan, Luminita Maria, and Anca Draghici. "Intangible Assets Identification and Valuation in a Company." Applied Mechanics and Materials 371 (August 2013): 842–46. http://dx.doi.org/10.4028/www.scientific.net/amm.371.842.

Full text
Abstract:
Intangibles have emerged in the last decade as an important issue among companies accounting theories. Accounting, as it is currently practiced, has lost much of its ability to inform as businesses have become more and more knowledge intensive. Intangible assets are now variously estimated to currently constitute 60-75 percent of corporate value, on average. In this context, the purpose of this paper is to present an analysis of the most known intellectual capital evaluation model, according the following criteria: concepts, functional characteristics, operational performances, limitations. Then intellectual capital was analyzed in the case of X Company. As a conclusion we can say that intelactual capital assessment capital makes a company more efficient, more profitable and competitive.
APA, Harvard, Vancouver, ISO, and other styles
12

Pechlivanidis, Eleftherios, Dimitrios Ginoglou, and Panagiotis Barmpoutis. "Can intangible assets predict future performance? A deep learning approach." International Journal of Accounting & Information Management 30, no. 1 (October 27, 2021): 61–72. http://dx.doi.org/10.1108/ijaim-06-2021-0124.

Full text
Abstract:
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 support vector machine (SVM) as well as traditional statistical methods such as the linear regression model. Design/methodology/approach Studies confirm that goodwill and intangibles are valuable assets that give companies a competitive advantage to increase profitability and shareholders’ returns. Thus, by using as sample Greek-listed financial data, this study investigates whether or not the inclusion of goodwill and intangible assets as input variables in this modified deep learning models contribute to the corporate profitability prediction accuracy. Subsequently, this study compares the modified long-short-term model with other machine learning models such as SVMs and RF as well as the traditional panel regression model. Findings The findings of this paper confirm that goodwill and intangible assets clearly improve the performance of a deep learning corporate profitability prediction model. Furthermore, this study provides evidence that the modified long short-term memory model outperforms other machine learning models such as SVMs and RF , as well as traditional statistical panel regression model, in predicting corporate profitability. Research limitations/implications Limitation of this study includes the relatively small amount of data available. Furthermore, the aim is to challenge the authors’ modified long short-term memory by using listed corporate data of Greece, a code-law country that suffered severely during the recent fiscal crisis. However, this study proposes that future research may apply deep learning corporate profitability models on a bigger pool of data such as STOXX Europe 600 companies. Practical implications Subsequently, the authors believe that their paper is of interest to different professional groups, such as financial analysts and banks, which the authors’ paper can support in their corporate profitability evaluation procedure. Furthermore, as well as shareholders are concerned, this paper could be of benefit in forecasting management’s potential to create future returns. Finally, management may incorporate this model in the evaluation process of potential acquisitions of other companies. Originality/value The contributions of this work can be summarized in the following aspects. This study provides evidence that by including goodwill and other intangible assets in the authors’ input portfolio, prediction errors represented by root mean squared error are reduced. A modified long short-term memory model is proposed to predict the numerical value of the profitability (or the profitability ratio) in contrast to other studies which deal with trend predictions, i.e. the binomial output result of positive or negative earnings. Finally, posing an extra challenge to the authors’ deep learning model, the authors’ used financial statements according to International Financial Reporting Standard data of listed companies in Greece, a code-law country that suffered during the recent fiscal debt crisis, heavily influenced by tax legislation and characterized by its lower investors’ protection compared to common-law countries.
APA, Harvard, Vancouver, ISO, and other styles
13

Orhangazi, Özgür. "The role of intangible assets in explaining the investment–profit puzzle." Cambridge Journal of Economics 43, no. 5 (November 25, 2018): 1251–86. http://dx.doi.org/10.1093/cje/bey046.

Full text
Abstract:
Abstract Starting around the early 2000s, and especially after the 2008 crisis, the rate of capital accumulation for US nonfinancial corporations has slowed down despite relatively high profitability; indicating a weakening of the link between profitability and investment. While the literature mostly focuses on financialisation and globalisation as the reasons behind this slowdown, I suggest adding another layer to these explanations and argue that, in conjunction with financialisation and globalisation, we need to pay attention to the increased use of intangible assets by nonfinancial corporations in the last two decades. Intangibles such as brand names, trademarks, patents and copyrights play a role in the widening of the profit–investment gap as the use of these assets enables firms to increase market power and profitability without necessarily generating a corresponding increase in fixed capital investment. After discussing the ways nonfinancial corporations use intangible assets, I look at large corporations in the USA and find the following: (i) The ratio of intangible assets to the capital stock increased in general. This increase is highest for firms in high-technology, healthcare, nondurables and telecommunications. (ii) Industries with higher intangible asset ratios have lower investment to profit ratios. (iii) Industries with higher intangible asset ratios have higher markups and profitability. (iv) The composition of the nonfinancial corporate sector has changed and the weight of high-technology and healthcare firms has increased; but this increase did not correspond to an equal increase in their investment share. The decline in the investment share of durables, nondurables and machinery is matched by an increase in the investment share of location-specific industries with low intangible asset use, most notably firms in energy extraction. In general, these firms have steadier markups and higher investment to profit ratios. (v) Yet, intangible-intensive industries’ profitability has increased faster than their share of investment or total assets. All in all, these findings are in line with the suggestion that the increased use of intangible assets enables firms to have high profitability without a corresponding increase in investment.
APA, Harvard, Vancouver, ISO, and other styles
14

Bužinskienė, Rita. "FRAMEWORK FOR ASSESSING THE STRUCTURE OF CORPORATE INTANGIBLE ASSETS." Ekonomicko-manazerske spektrum 13, no. 2 (December 30, 2019): 10–27. http://dx.doi.org/10.26552/ems.2019.2.10-27.

Full text
APA, Harvard, Vancouver, ISO, and other styles
15

Lin, Shu g., and Feng Chiung Wang. "Corporate environmental performance and market value of intangible assets." World Review of Entrepreneurship, Management and Sustainable Development 5, no. 1 (2009): 72. http://dx.doi.org/10.1504/wremsd.2009.021702.

Full text
APA, Harvard, Vancouver, ISO, and other styles
16

Contractor, Farok J. "Valuing corporate knowledge and intangible assets: some general principles." Knowledge and Process Management 7, no. 4 (2000): 242–55. http://dx.doi.org/10.1002/1099-1441(200010/12)7:4<242::aid-kpm101>3.0.co;2-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
17

Zhu, Zhaohui, and Wensheng Huang. "Bounded Rationality, Stock Mispricing, and Corporate Investment." Journal of Advanced Computational Intelligence and Intelligent Informatics 21, no. 6 (October 20, 2017): 1056–64. http://dx.doi.org/10.20965/jaciii.2017.p1056.

Full text
Abstract:
Although the effects of agents’ bounded rationality and stock mispricing on corporate investment is becoming a frontier research field in corporate finance, little research has been devoted to different channels of managers catering to agents’ bounded rationality and stock mispricing. With a sample of 2003–2010 Chinese listed companies, we investigate how firms cater to stock mispricing in their investment decision-making. The empirical study results support the view that managers do cater to investors’ perceived bias for investment in intangible assets and/or fixed assets and that firms’ financial constraints, market characteristics, and the myopia of investors are important factors in catering for such investment. Moreover, fixed asset investment may be a more important channel than intangible asset investment for managers when catering to stock mispricing.
APA, Harvard, Vancouver, ISO, and other styles
18

Cheglov, V. P., S. V. Panasenko, and A. V. Shishkin. "Development of organizational and economic mechanisms for managing intangible resources and assets in e-commerce." Lizing (Leasing), no. 1 (2022): 59–69. http://dx.doi.org/10.33920/vne-03-2201-08.

Full text
Abstract:
The article deals with the problems of formation and evaluation of intangible resources and assets in offline and online trade in Russia. The practice of reflection of intangible assets by trading companies in accounting is investigated; the imbalance of national and corporate interests is revealed. Methodological approaches to improving the organizational and economic mechanism for stimulating trade in the development and implementation of intangible assets and their transparent accounting are proposed.
APA, Harvard, Vancouver, ISO, and other styles
19

Mattera, Marina, and Veronica Baena. "The key to carving out a high corporate reputation based on innovation: corporate social responsibility." Social Responsibility Journal 11, no. 2 (June 1, 2015): 221–41. http://dx.doi.org/10.1108/srj-03-2013-0035.

Full text
Abstract:
Purpose – The purpose of this study is to analyze how corporate social responsibility (CSR) affects a firm’s value added. Specifically, through a combination of Stakeholder Theory and specific concept within the Innovation Theory framework (called Social Innovation Capital), this work explores the relation between effective stakeholder management and how marketable innovation production affects a company’s possibility of achieving a sustainable competitive advantage. By doing so, new insights on CSR management to gain competitive advantage are provided. Design/methodology/approach – The present study analyzes the role of a firm’s international presence, and the company’s social commitment initiatives as drivers of the enterprise’s corporate intangible assets. A company’s reputation has also been considered as a control variable. To achieve this goal, the Spanish market was analyzed. Specifically, those Spanish companies who had the highest reputation in the global reputation pulse and showed the highest level of brand awareness, according to the latest report published by the Forum of Leading Spanish Brands, were considered. Findings – Findings show that companies including their stakeholders’ interests in the knowledge-creation and innovation process are able to enhance their intangible assets and thus the capitalization of such knowledge. Similarly, firms with international presence have a large number of global stakeholders, which also evidences a positive relation with its intangible assets. By honoring the social contract, firms benefit from stakeholders while contributing to social welfare, creating a win–win situation. Originality/value – This study categorizes how intangible assets can be increased through stakeholder’s involvement and firm’s international presence. Consequently, researchers studying business strategy can incorporate these variables as key elements in strategic planning. Scholars in fields of information systems, operations management, knowledge or supply chain management can also evaluate the inclusion of corporate social responsibility into their studies to evaluate how it reflects on tangible assets, production process, supply chain management or the knowledge production life cycle. Moreover, this work illustrates the convenience of using Innovation Theory in conjunction with the Stakeholder Theory to analyze a firm’s intangible assets enhancement.
APA, Harvard, Vancouver, ISO, and other styles
20

Konstantinova, Sn, and A. Konarev. "INTANGIBLE ASSETS AND ADDED VALUE OF INDUSTRIAL COMPANIES." Trakia Journal of Sciences 18, Suppl.1 (2020): 359–65. http://dx.doi.org/10.15547/tjs.2020.s.01.061.

Full text
Abstract:
Investments in intangible assets are an important factor for improving performance of industrial companies, including increase in their added value. In a time of economic transformation, when national strategy is oriented towards creating a value-added economy in Bulgaria, every sectoral and corporate research in this field is relevant and significant. This report analyzes the dynamics of intangible assets and their structural share in non-current assets of industrial companies over the period 2007–2018. It also examines level and dynamics of added value created by these companies and relationship between her and intangible assets. On this basis, there are opportunities to improve the investment strategy of industrial companies.
APA, Harvard, Vancouver, ISO, and other styles
21

Agyei-Mensah, Ben Kwame. "IAS-38 disclosure compliance and corporate governance: evidence from an emerging market." Corporate Governance: The International Journal of Business in Society 19, no. 3 (June 3, 2019): 419–37. http://dx.doi.org/10.1108/cg-12-2017-0293.

Full text
Abstract:
Purpose This paper aims to investigate the possible corporate governance attributes that can influence companies in Ghana to disclose intangible assets in their annual reports to stakeholders. Design/methodology/approach A data set from 110 firms in Ghana for the year ending of 2016 was used. Each annual report was individually examined and coded to obtain the disclosure of intangible asset information index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis method. Findings A large proportion of companies disclosed that the useful lives of intangible assets (either acquired or internally generated) are finite and also disclosed their useful lives or the amortisation rates used. Auditor type, industry type and leverage were the factors influencing the compliance with IAS 38 disclosure requirements. Originality/value This is the first study in Ghana that considered the impact of corporate governance factors on IAS 38 information disclosures. This study contributes to the literature on the relationship between corporate governance and disclosure by showing that the disclosure of intangible asset information in Ghana is associated with Auditor type, industry type and leverage.
APA, Harvard, Vancouver, ISO, and other styles
22

Gambetti, Rossella C., T. C. Melewar, and Kelly D. Martin. "Guest Editors’ Introduction: Ethical Management of Intangible Assets in Contemporary Organizations." Business Ethics Quarterly 27, no. 3 (July 2017): 381–92. http://dx.doi.org/10.1017/beq.2017.21.

Full text
Abstract:
ABSTRACT:This essay explains how intangible asset management oriented toward enhancing corporate performance increasingly embeds ethical concerns, primarily to address stakeholder expectations. We discuss how ethical dimensions in intangible asset management may be co-constructed and intertwined in organization-stakeholder interactions to generate collaborative meaning making according to a stakeholder-centric view of the firm. In so doing, we adopt an ethical view that acknowledges that stakeholders beyond the firm have equal status and agency to engage in a social construction process of intangible assets nurtured by ongoing dialogue and reciprocal understanding between organization and stakeholders. The essay concludes by envisioning how the dialogic process of social construction of intangible assets involving both organization and stakeholders is best conceived as a social contract between the two that enacts a cultural bond between intangible assets together with ethical and societal resources that are collectively generated, owned, and maintained.
APA, Harvard, Vancouver, ISO, and other styles
23

Anjum, Zulfiqar Ali, Faqir Sajjad Ul Hassan, and Hidayat Khan. "Nexus Between Corporate Social Responsibility and Corporate Financial Performance: The Mediating Effect of Intangible Assets." Global Economics Review VII, no. I (March 30, 2022): 57–68. http://dx.doi.org/10.31703/ger.2022(vii-i).06.

Full text
Abstract:
This study aims to examine intangible assets as mechanisms underlying the direct corporate social responsibility (CSR)-corporate financial performance (CFP) relationship. Based on signalling theory, we developed an integrated model taking the corporate image (CIM) and corporate identity (CID) as double mediators between the relation ship of CSR and CFP. Using the convenience sampling procedure, we dispersed an anonymous survey to employees and customers in 33 multi-national companies working in Pakistan. The structural equation-al modelling using Smart PLS 3.0 on 456 valid responses revealed the best fit for the study measurement and structural models. Further, the mediation analyses of intangible assets in the simple form identified both CIM and CID have partial indirect effects on the CSR-CFP relationship.Our overall mediation model taking both mediators simultaneously,revealed the full mediation effect of the CSR-CFP connection.Specifically, we found that corporate image has higher relative significance than the CID in the mediation model. However, both simultaneously result in greater CFP for the firms.
APA, Harvard, Vancouver, ISO, and other styles
24

Park, Sam Ock. "Interaction of corporate and urban systems: accumulation of intangible assets." Urban Geography 36, no. 6 (July 10, 2014): 864–82. http://dx.doi.org/10.1080/02723638.2014.934522.

Full text
APA, Harvard, Vancouver, ISO, and other styles
25

Nasab, Seyyed Mohammad Tabatabaei, Mohammad Ali Farhangnejad, and Babak Naysary. "CASTING A RESOURCE-BASED VIEW ON INTANGIBLE ASSETS AND EXPORT BEHAVIOUR." Business, Management and Education 11, no. 2 (December 30, 2013): 315–32. http://dx.doi.org/10.3846/bme.2013.18.

Full text
Abstract:
Prosperous companies in the 21st century have come to know the necessity of intangible assets as an important factor to achieve sustainable competitive advantage and constant presence in the international markets. Hence, the purpose of this paper is to examine intangible assets and evaluate its relationship with export behaviour in terms of export intensity (Export-Sales Ratio) and export type (Permanent, Occasional & Periodical). The population under study includes all export firms during 2002 until 2010 in Yazd province, Iran. Research data were collected by questionnaire and in order to answer the research questions and testing hypotheses, MCDM techniques (i.e. AHP & TOPSIS) and statistical analysis (i.e. ANOVA) were utilized. According to the research results, human capital, relational capital, technological capital, corporate reputation, and structural capital placed as the first to the fifth significant factors respectively. Findings revealed that there is a significant difference between the permanent and occasional presence in the international markets regarding intangible assets; as the mean of intangible assets in the firms with permanent export is higher than the mean of intangible assets in the firms with occasional export. However, there is no significant difference between intangible assets and the export intensity.
APA, Harvard, Vancouver, ISO, and other styles
26

Adegbite, Tajudeen Adejare, and Mustapha Bojuwon. "Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms." Studia Universitatis Babes-Bolyai Oeconomica 64, no. 3 (December 1, 2019): 39–53. http://dx.doi.org/10.2478/subboec-2019-0014.

Full text
Abstract:
Abstract This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual published reports from selected Nigerian firms listed in Nigeria stock exchange from 2006 to 2017. Panel Data analysis technique was used to analyse the effect of independent variables (Thin capitalization, Leverage, Firms Size, Transfer Pricing, and Intangible Assets) on dependent variable (Corporate Tax Avoidance). The result showed that thin capitalisation, firm size, profitability, leverages, intangible assets, and transfer pricing are significantly related with corporate tax avoidance. Thin capitalisation, profitability and transfer pricing are the primary driver of corporate tax avoidance. It is concluded that there are several corporate tax avoidance practices employed by Nigerian firms to aggressively reduce their corporate tax liabilities in Nigeria.
APA, Harvard, Vancouver, ISO, and other styles
27

Chaikovskaya, L. A. "Accounting of Intangible Assets and Their Reflection in Corporate Reporting in Conditions of Digital Transformation." Intellectual property law 2 (July 1, 2021): 19–22. http://dx.doi.org/10.18572/2072-4322-2021-2-19-22.

Full text
Abstract:
Relevance. Recently, intangible assets have become of particular importance for companies and become an essential information component of its reporting in its analysis. Against the background of a total digital transformation, digital assets are more and more entrenched in all spheres of public life, and the mechanisms for creating, using and protecting intellectual property are becoming especially relevant. Results. The article reveals the features of accounting for intangible assets and their reflection in corporate reporting. The attitude towards intellectual property in the context of digital transformation is considered, as a result of which the value of the company’s assets increases significantly, including due to cases of a better assessment of intellectual property. Today, intellectual property rights have become a leading economic resource. In turn, the digital transformation of the intellectual property sphere has affected to some extent such a specific class of intangible assets as cryptocurrency. In addition, the article discusses the importance of creating value based on intangible assets, which will have serious consequences for the management of the company in the future, and thus more attention will be paid to the formation of indicators in corporate reporting that reflect their real state. Methods. The research is based on complex and systemic analysis, general scientific methods of cognition — analysis and synthesis, dialectical method, systematization and classification, process and system approaches, as well as the comparison method. Discussion. A problematic issue is the reflection of intangible assets in accounting. This is due to the need for timely and proper execution of primary documents in strict compliance with the requirements of regulatory enactments. Difficulties arise when accepting individual objects for accounting, due to the fact that objects do not always meet the conditions for recognition.
APA, Harvard, Vancouver, ISO, and other styles
28

Liu, Jiang, Chao Wang, Wei Li, Pin Jia Zou, and Yan Yan Xu. "The Concept, Formation and Impact of Corporate Reputation in Modern Management Science." Advanced Materials Research 798-799 (September 2013): 856–60. http://dx.doi.org/10.4028/www.scientific.net/amr.798-799.856.

Full text
Abstract:
Corporate reputation is an intangible asset which is able to improve customer satisfaction and loyalty, attract and retain employees, increase corporate assets and investor awareness. Management researchers and practitioners are very concerned about the concept of corporate reputation. However, the understanding of corporate reputation is still not comprehensive. This article analyzes corporate reputation on its concept, formation and impact. It can enhance our understanding of corporate reputation, and provide a theoretical reference for business managers to understand and shape the corporate reputation.
APA, Harvard, Vancouver, ISO, and other styles
29

Brown, Dalila, Pantea Foroudi, and Khalid Hafeez. "Marketing management capability: the construct and its dimensions." Qualitative Market Research: An International Journal 22, no. 5 (November 11, 2019): 609–37. http://dx.doi.org/10.1108/qmr-10-2017-0131.

Full text
Abstract:
Purpose This paper aims to explore the relationship between corporate cultural/intangible assets and marketing capabilities by examining managers’ and entrepreneurs’ perceptions in a retail setting. Design/methodology/approach Nineteen face-to-face interviews were conducted with UK small and medium sized enterprise (SMEs) managers and entrepreneurs to identify six sub-capabilities that form marketing capability. The authors further validated the relationship between marketing sub-capabilities and its antecedent tangible and intangible assets. The qualitative approach used provided a deeper insight into the motivations, perceptions and associations of the stakeholders behind these intangible concepts, and their relationships with their customers. Findings The research identified that there is a strong relationship between tangible and intangible assets, their components and the following capabilities: corporate/brand identity management, market sensing, customer relationship, social media/communication, design/innovation management and performance management. In addition, companies need to understand clearly what tangible and intangible assets comprise these capabilities. Where performance management is one of the key internal capabilities, companies must highlight the importance of strong cultural assets that substantially contribute to a company’s performance. Originality/value Previous work on dynamic capability analysis is too generic, predominantly relating to the manufacturing sector, and/or focussing on using a single case study example. This study extends the concept of marketing capability in a retail setting by identifying six sub-capabilities and describing the relationship of each with tangible and intangible assets. Through extensive qualitative analysis, the authors provide evidence that by fully exploiting their embedded culture and other intangible components, companies can more favourably engage with their customers to attain a sustainable competitive advantage.
APA, Harvard, Vancouver, ISO, and other styles
30

Irawan, Ferry, and Imla Amelia Ulinnuha. "Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets." Jurnal Dinamika Akuntansi dan Bisnis 9, no. 1 (April 13, 2022): 1–18. http://dx.doi.org/10.24815/jdab.v9i1.23217.

Full text
Abstract:
This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companies’s transfer pricing aggressiveness.
APA, Harvard, Vancouver, ISO, and other styles
31

Lee, Jeong-Hwan, Do-Sung Na, and Jin-taek Jung. "A study on the impact of intangible assets on corporate value." Indian Journal of Public Health Research & Development 9, no. 9 (2018): 422. http://dx.doi.org/10.5958/0976-5506.2018.01035.5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

Konstantinova, Snezhinka, and Asen Konarev. "Investment in intangible assets and corporate growth in the industrial companies." IOP Conference Series: Materials Science and Engineering 878 (July 22, 2020): 012073. http://dx.doi.org/10.1088/1757-899x/878/1/012073.

Full text
APA, Harvard, Vancouver, ISO, and other styles
33

Nassari, Yaghoob Pouryousef, and Seyed Ahmad Mosavi Nasab. "Analysis of the effects of intangible assets on corporate financial value." International Journal of Learning and Intellectual Capital 11, no. 4 (2014): 273. http://dx.doi.org/10.1504/ijlic.2014.066639.

Full text
APA, Harvard, Vancouver, ISO, and other styles
34

Dischinger, Matthias, and Nadine Riedel. "Corporate taxes and the location of intangible assets within multinational firms." Journal of Public Economics 95, no. 7-8 (August 2011): 691–707. http://dx.doi.org/10.1016/j.jpubeco.2010.12.002.

Full text
APA, Harvard, Vancouver, ISO, and other styles
35

Shen, Na, Kevin Au, and Weiwen Li. "Strategic alignment of intangible assets: The role of corporate social responsibility." Asia Pacific Journal of Management 37, no. 4 (August 17, 2019): 1119–39. http://dx.doi.org/10.1007/s10490-019-09681-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
36

Ral-Trebacz, Arkadiusz. "THE INTERPLAY BETWEEN FIRM�S INTANGIBLE ASSETS, CORPORATE MULTINATIONALITY AND PERFORMANCE." Journal of International Business and Economics 15, no. 1 (March 1, 2015): 30–48. http://dx.doi.org/10.18374/jibe-15-1.3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
37

Tipurić, Darko, and Dina Tomšić. "Reputational dynamic capability – What’s board got to do with it." Corporate Board role duties and composition 11, no. 2 (2015): 241–53. http://dx.doi.org/10.22495/cbv11i2c1art7.

Full text
Abstract:
The power of intangible corporate assets, on disposal to board and management provide immense possibilities to enhance corporate performance. Dynamic capabilities and corporate reputation are the most salient of a kind, beside knowledge. While the relevant literature about both phenomena is ample, their synergic impact on the corporate performance is lacking. The main challenge of the paper is to seal this important gap by proposing an integrated framework of dynamic capabilities and corporate reputation. In particular, by examining the mediating role of corporate reputation in corporate interactions, the reputational capability is shaped to enhance the corporate sensibility to changes in its operating ecosystem, prior to its competition, therefore assuring corporate fitness. This new breed of dynamic capability is designed as a driver of the firm’s market and non-market based competitiveness. In order to empirically verify this new mechanism, the research results conducted in Croatia are presented. The model is designed as generic in nature, hence is suitable for applying to other intangible corporate assets and dynamic capabilities interaction analysis
APA, Harvard, Vancouver, ISO, and other styles
38

Turwanto, Turwanto, and Fendy Ardiansyah Alfan. "PENGARUH INCOME SHIFTING INCENTIVES DAN PENGGUNAAN AUDITOR TERHADAP PENGHINDARAN PAJAK." Scientax 4, no. 1 (October 31, 2022): 43–62. http://dx.doi.org/10.52869/st.v4i1.144.

Full text
Abstract:
This research aims to examine the association between a different type of income shifting incentives and auditor utilization and corporate tax avoidance in Indonesia. These income shifting incentives include multinationality, transfer pricing aggressiveness, thin capitalization, and intangible assets. We analyse manufacturing companies listed in the Indonesia Stock Exchange during 2014 to 2017 replicating Taylor and Richardson (2012) and Richardson and Taylor (2015) models. We adjust the variable of these models due to data availability. This study uses two models, namely first model using abnormal BTD and second model using BTD as the proxy for tax avoidance. First model suggests that that thin capitalization, multinationality, and intangible assets have a positive effect on tax avoidance. Similarly, the second model shows that thin capitalization, transfer pricing aggressiveness, and intangible assets are positively related to tax avoidance. Conversely, both models indicate that, hiring Big Four Public Accountant Firms bear no significant effect on the level of corporate tax avoidance.
APA, Harvard, Vancouver, ISO, and other styles
39

Garcia-Zambrano, Lidia, Arturo Rodriguez-Castellanos, and Jose Domingo García-Merino. "The Relationship Between Proactive Management of Core Competencies and Business Performance." Journal of Information & Knowledge Management 12, no. 02 (June 2013): 1350016. http://dx.doi.org/10.1142/s0219649213500160.

Full text
Abstract:
Intangible resources drive economic growth, and are considered the fundamental source of business value. Intangibles have become key factors in generating competitive advantages, despite the fact that traditional financial reporting continues to focus on tangible assets. This is primarily due to the fact that the majority of intangible resources are invisible and considered a current expense on financial statements. Top level management on the other hand may be discouraged from investing in intangible resources, even though numerous studies link investments in R&D, advertising, and training, to the performance of the company. Studies also suggested that core competencies, as a form of intangible human capital, are critical competitive factors and essential elements of corporate competitive advantage. Despite that, few studies analyse the relationship between investments in core competencies and corporate performance. The main objective of this study is to attempt to fill the gap in this area of the current literature and test the extent to which investments in core competences, translates into direct improved organisational performance. The field study was conducted by making telephone calls to the financial managers of different Basque Country companies. Their responses and the financial performance of their companies was analysed and reported in this study. Results from the study show that firms with managers whom affirm their investment in intangible resources have better overall growth and sustained economic development.
APA, Harvard, Vancouver, ISO, and other styles
40

RAMIREZ, PABLO GONZALO, and TOYOHIKO HACHIYA. "HOW DO FIRM-SPECIFIC ORGANIZATIONAL CAPITAL AND OTHER INTANGIBLES AFFECT SALES, VALUE AND PRODUCTIVITY? EVIDENCE FROM JAPANESE FIRM-LEVEL DATA." International Journal of Innovation and Technology Management 03, no. 03 (September 2006): 265–82. http://dx.doi.org/10.1142/s021987700600079x.

Full text
Abstract:
Over the past decades, the diffusion of new technological innovations has transformed the economies. In particular, the strategic emphasis shifted from efficient management of tangibles assets to innovation and effective usage of intangible assets. In this study we explore how the various combinations of sort of intangibles assets, like firm-specific organizational capital (FSOC), technology, brand, human and social capital affect the firm's corporate performance. The results suggest that regardless of the firms' type, those with higher stocks of FSOC, human and social capital outperform firms with higher stocks in only one dimension, suggesting a high degree of complementarity between them. The results also indicate that intangibles like FSOC and human and social capital are more likely to impact on productivity, whereas R&D and advertising are more likely to impact on the firm's value.
APA, Harvard, Vancouver, ISO, and other styles
41

Sporleder, Thomas, and H. Christopher Peterson. "Intellectual capital, learning, and knowledge management in agrifood supply chains." Journal on Chain and Network Science 3, no. 2 (December 1, 2003): 75–80. http://dx.doi.org/10.3920/jcns2003.x031.

Full text
Abstract:
The dynamics of the food system are rapidly evolving so that intangible assets are relatively more important than tangible assets. This evolving shift in the basis of rivalry among firms puts increasing demands on corporate strategy. A future challenge for agrifood firms is to embrace strategy that includes, at least conceptually, knowledge as a strategic asset of a firm. Knowledge and its management are emerging in contemporary thought as a potential source of sustainable competitive advantage. This analysis begins by examining the next evolutionary phase in supply chain integration as a learning supply chain. Conceptually a learning supply chain offers the significant benefits of a truly agile, dynamic response capability for end-users and a fair distribution of returns to all chain participants. The focus then turns to the relationships between network embeddedness and the strategic mix between exploitation and exploration, using knowledge management logic. Managing knowledge for agrifood firms implies the creation and commercialization of intangible assets. The analysis indicates that significant intangibles in the form of brand equity may influence supply chain characteristics to strong ties and close networks. Some specific characteristics would be relatively high embeddedness, high social capital, more easily exchanged tacit knowledge, and higher levels of trust.
APA, Harvard, Vancouver, ISO, and other styles
42

Goldar, Bishwanath, and Yashobanta Parida. "Intangible Capital and Firm Productivity." South Asia Economic Journal 18, no. 2 (September 2017): 246–75. http://dx.doi.org/10.1177/1391561417732198.

Full text
Abstract:
An estimate of intangible capital stock is made for a sample of about 3,200 Indian corporate firms for 2012–2013, based on investments made by the firms in various intangible assets during the previous 10 years. For manufacturing and services firms of the sample, three alternate specifications of a production function are estimated in which intangible capital is taken as an input. This analysis clearly reveals that intangible capital has a significant positive impact on productivity of manufacturing and services firms in India. The rate of return to intangible capital is found to be much higher than that to tangible capital.
APA, Harvard, Vancouver, ISO, and other styles
43

Uddin, Mohammad Riaz, Mostafa Monzur Hasan, and Nour Abadi. "Do intangible assets provide corporate resilience? New evidence from infectious disease pandemics." Economic Modelling 110 (May 2022): 105806. http://dx.doi.org/10.1016/j.econmod.2022.105806.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Lev, Baruch, and Juergen H. Daum. "The dominance of intangible assets: consequences for enterprise management and corporate reporting." Measuring Business Excellence 8, no. 1 (March 2004): 6–17. http://dx.doi.org/10.1108/13683040410524694.

Full text
APA, Harvard, Vancouver, ISO, and other styles
45

Deniz, Serkan. "The Relationship Between Perception of Corporate Reputation and Turnover Intention: Results from Turkey." Journal of Health Management 22, no. 1 (March 2020): 103–13. http://dx.doi.org/10.1177/0972063420909200.

Full text
Abstract:
In today’s competitive environment, organisations are interested in intangible assets in order to survive, differentiate and gain competitive advantage. One of these intangible assets is corporate reputation, which has a great importance for businesses due to its capacity to influence all stakeholders. Corporate reputation can shape employees’ behaviour and attitudes, who are internal stakeholders. In this study, it is aimed to examine the relationship between private hospital employees’ perception of corporate reputation and their turnover intention. The research was performed between May 2018 and July 2018, and data were collected from employees of a private hospital operating in Turkey. Survey methodology was used to collect data. As a result of the study, it was found that employees’ perception of corporate reputation is high, and their turnover intention level is low. Another finding of the study is that there is a statistically significant, moderate and negative relationship between perception of corporate reputation and turnover intention. When the influence of corporate reputation on employees’ attitudes and behaviours is taken into account, it is recommended that managers should focus on practices that increase employees’ perception of corporate reputation.
APA, Harvard, Vancouver, ISO, and other styles
46

Andrejovská, Alena, Ján Buleca, and Veronika Puliková. "Capital taxation efficiency of agricultural businesses in the Slovak Republic." Potravinarstvo Slovak Journal of Food Sciences 13, no. 1 (July 28, 2019): 572–80. http://dx.doi.org/10.5219/1135.

Full text
Abstract:
Effective tax rates are presented by indicators of the actual corporate tax burden, which take into account the impact of all the elements listed in the legislation. The submitted contribution explores the issue of effective taxation through effective average tax rates (EATRs) focusing on agricultural production enterprises. The analysis assessed the effect of changing the statutory tax rate (and other taxes and factors) on changing the effective average rate of capital. Taxation efficiency was monitored for selected intangible and tangible assets for 2004 and 2018. Analysis indicated a depreciation tax shield that tracked the amount of tax savings on capital investment as well as the economic rent of the project with taxation. The analysis showed that a 3% increase in the statutory rate over the reference period increased the effective average corporate rates for intangible assets by 13.35%, tangible assets by 14.25% and inventories by 16.63%. The highest annual tax saving was achieved in 2018 for tangible assets of € 4,647.50, with a four-year return.
APA, Harvard, Vancouver, ISO, and other styles
47

Аlifanova, T. I. "Crisis Communications as a Key Factor of Successful Corporate Anti-Crisis Management." Management Science 8, no. 2 (August 11, 2018): 52–63. http://dx.doi.org/10.26794/2404-022x-2018-8-2-52-63.

Full text
Abstract:
The paper reviews crisis communications as the main marketing instrument of corporate anti-crisis management in its operational practice affected by the global oversupply of generic products, free access to data bases and availability of equal technical feasibility of competing agents, which lays special emphasis on intangible assets whose monetary value is proportionate to the quality of external corporate communications. Combining the mechanisms of anti-crisis management, public relations technologies, communication technologies and risk-management techniques in the modern volatile environment, crisis communication management is a generalized instrument which naturally creates the value of intangible assets, hence the company’s goodwill. The article presents the examples of successful use of crisis communications for the increase of their own capitalization by investment and financial organizations, telecommunications companies, internet providers and software developers, i. e. companies specializing in non-tangible assets and relying on the efficient use of crisis communications.
APA, Harvard, Vancouver, ISO, and other styles
48

Markle, Kevin S., Lillian F. Mills, and Braden Williams. "Implicit Corporate Taxes and Income Shifting." Accounting Review 95, no. 3 (August 1, 2019): 315–42. http://dx.doi.org/10.2308/accr-52526.

Full text
Abstract:
ABSTRACT The effects of tax rate changes on corporate profitability are not fully understood. Implicit tax theory predicts a positive relation between country-level tax rates and firm-level pretax returns. Conversely, income shifting should make reported pretax returns inversely related to tax rates. Among single-country European firms, we find robust evidence of corporate implicit taxes following tax rate changes, concentrated in firms that rely less on intangible assets and firms in closed economies (non-EU countries). Among multinational firm affiliates, we find the effects of income shifting outweigh the effects of implicit taxes for firms with high intangibles and in countries with open borders. Our results imply income shifting estimated using only reported profits is less biased by implicit taxes in settings with open economies and firms with unique inputs or products. Our evidence also helps explain prior evidence of decreasing corporate implicit tax effects over time, particularly for multinationals.
APA, Harvard, Vancouver, ISO, and other styles
49

Rangel-Perez, Celia, Susana Miquel-Segarra, and Daniela Musico-Nombella. "The Strategic Transfer of Intangible Assets via Twitter by Spanish Listed Companies in Times of Crisis." Romanian Journal of Communication and Public Relations 24, no. 2 (July 1, 2022): 7. http://dx.doi.org/10.21018/rjcpr.2022.2.341.

Full text
Abstract:
In times of crisis such as the one we have experienced due to COVID-19, listed companies have enhanced the communication of their intangible assets. Thus, the aim of this research is to study how listed companies in Spain have used one of the most popular social channels, such as Twitter, to transfer their intangible assets to their stakeholders. To this end, the communication of IBEX35 companies in Spain with a verified corporate profile on Twitter has been studied during the first phase of the COVID-19 pandemic. Among the main results, it should be noted that the transfer of intangible assets has been based on a strategy where providing added value was the connecting axis of the communication actions implemented and the content provided on Twitter. Hence, this work demonstrates that companies can provide added value in social networks to generate trust, build long-term relationships and strengthen their competitive advantage.
APA, Harvard, Vancouver, ISO, and other styles
50

Melewar, T. C., Rossella C. Gambetti, and Kelly D. Martin. "Special Issue on: Managing Intangible Ethical Assets: Enhancing Corporate Identity, Corporate Brand, and Corporate Reputation to Fulfill the Social Contract." Business Ethics Quarterly 24, no. 1 (January 2014): 162–64. http://dx.doi.org/10.1017/s1052150x00005947.

Full text
APA, Harvard, Vancouver, ISO, and other styles
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography