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Academic literature on the topic 'Intangible Assets'

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Published: 4 June 2021
Last updated: 25 May 2024

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Journal articles on the topic "Intangible Assets"

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Ji, Xu-Dong, and Wei Lu. "The value relevance and reliability of intangible assets." Asian Review of Accounting 22, no. 3 (August 26, 2014): 182–216. http://dx.doi.org/10.1108/ara-10-2013-0064.

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Purpose – The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and other types of intangibles in the pre- and post-adoption periods of International Financial Reporting Standards (IFRS). Most importantly, this paper investigates whether the value relevance of reported intangible assets is associated with their value reliability. Furthermore, this paper reports whether the adoption of IFRS improves the value relevance of intangible assets and alters the relationship between value relevance and reliability. Design/methodology/approach – Both price and return models based on Ohlosn theory (1995) are employed to test the value relevance and value reliability of intangibles. Australian-listed firms with capitalised intangibles from 2001 to 2009 are selected in this study. The sample includes 6,650 firm-year observations. Findings – The main result shows that capitalised intangible assets are value relevant in Australia, in both the pre- and post-adoption of IFRS periods. Value relevance is higher in firms with more reliable information on intangible assets. This study finds that the value relevance of intangibles has declined in the post-adoption period of IFRS. However, the positive relationship between the value relevance and the reliability of intangibles has remained unchanged in the post-adoption period. Originality/value – The paper contributes a new measurement of value reliability of accounting information about intangibles. This paper is one of few studies on the relationship between value relevance and reliability of intangible assets. The results show that value relevance is positively associated with value reliability. This suggests that, when accounting standard setters assess whether the existing IFRS of intangibles should be improved in the future, they need to think not only in terms of whether the standard can provide more relevant information of intangibles to investors but also whether the standard can make the information of intangibles more reliable.
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Davidson, Steven J. "Intangible Assets." Emergency Medicine News 24, no. 5 (May 2002): 38. http://dx.doi.org/10.1097/00132981-200205000-00022.

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Roberts, Diane. "Intangible Assets." Critical Perspectives on Accounting 13, no. 5-6 (October 2002): 742. http://dx.doi.org/10.1006/cpac.2001.0111.

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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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Green, Annie. "Intangible asset knowledge." VINE 38, no. 2 (June 20, 2008): 184–91. http://dx.doi.org/10.1108/03055720810889824.

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PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing what to capture is fundamental to alignment with measures and indicators inherent in a business operational data.Originality/valueThe paper tackles the elusiveness of intangibles and attempts to bring structure and identification to a complex and confusing discipline. The decomposition of an intangible assets system that names intangibles could be the first step to measuring, valuing and managing them.
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Frey, Hannes, and Andreas Oehler. "Intangible assets in Germany." Journal of Applied Accounting Research 15, no. 2 (September 2, 2014): 235–48. http://dx.doi.org/10.1108/jaar-07-2014-0068.

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Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangible assets. Design/methodology/approach – In a first step, the authors analyse the balance sheet data and the corresponding notes of the companies with regard to reported values of intangible assets and applied valuation methods. The sample period covers the years from 2005 to 2008. In a second step, the authors analyse the statements of the German CPAs with regard to intangible assets. The authors sent a standardised questionnaire to all 180 offices of the top ten German auditing firms. Findings – The results indicate that intangible assets have gained in importance, while information on valuation methods is still scarce. According to the German CPAs, the current influence of intangible assets on company performance is on a high level and even will increase during the next few years. The mostly used valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore, the accounting standards leave room for accounting policy – a result which casts doubt on the reliability of financial statements. Originality/value – For the first time not only annual balance sheet data but also corresponding notes regarding intangible assets are analysed. The findings are connected with a survey of an expert group for the valuation of intangibles.
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Voyko, D. V., and A. V. Voyko. "INTANGIBLE ASSETS: ISSUES OF ACCOUNTING AND MANAGEMENT IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMY." Vestnik Universiteta, no. 9 (October 26, 2019): 112–17. http://dx.doi.org/10.26425/1816-4277-2019-9-112-117.

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The issues of classification and approaches to management of intangible assets of companies have been considered. Main features of intangible assets have been examined, as well as normative regulation of financial accounting of them. The important point of intangible assets management is their classification and distribution to homogeneous groups, that allows us create and clarify intangibles’ management policy in terms of digitalization. In addition, the authors have paid attention in the article to the issues of intangible assets valuation. Basic stages of intangible`s assessment have been analyzed, as well as current problems of estimation of true value of intangible assets.
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Kimouche, Bilal. "Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk." Folia Oeconomica Stetinensia 22, no. 1 (June 1, 2022): 111–29. http://dx.doi.org/10.2478/foli-2022-0006.

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Abstract Research background: The literature has argued that accounting for intangible assets and goodwill provides a wide range for managers to manipulate earnings. Purpose: This paper aims to investigate the impact of accounting treatment of intangible assets and goodwill on earnings management. Research methodology: The study included 115 French companies and 100 UK companies, during 2011–2019, employing multiple regression, where earnings management was measured through discretionary accruals; while accounting for intangibles and goodwill was divided into the capitalization and decapitalization of intangible assets, recognition and derecognition of goodwill, and depreciation and impairment of intangible assets and goodwill. Results: According to the results, accounting for intangible assets and goodwill has an impact on earnings management, while it is used differently between French and UK companies. In France, companies employ intangible assets capitalization to manipulate earnings, while UK companies use intangible assets capitalization and goodwill recognition. Novelty: This study provides supplementary evidence for standards setters, managers, and auditors about the contribution of accounting for intangible assets and goodwill in the quality of financial reporting and explores the new tools and practices of earnings management.
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Stepnov, Maksym, and Nataly Amalyan. "MANAGEMENT OF INTELLECTUAL CAPITAL AS AN INGREDIENT OF INTANGIBLE ASSETS IN HOTEL INDUSTRY." Business, Economics, Sustainability, Leadership and Innovation, no. 8 (June 1, 2022): 37–46. http://dx.doi.org/10.37659/2663-5070-2022-8-37-46.

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In the period of accelerated development of the knowledge-based economy, intangible assets are increasingly viewed as a critical element of the growth of almost any existing business sphere. Despite the fact that intangible assets cannot be seen or touched, they nonetheless have value and are critical to a company’s success and growth. Intangibles as a whole and intellectual capital in particular can also add to the value of a company’s equity. As a result, intangible asset maintenance and management might be the difference between success and failure. Hence, identifying and developing a solid strategy to generate intangible assets and reduce risks is crucial. The paper provides an observational study of the hotel industry’s development alongside with the analysis of the difficulties in intangible asset management and intellectual capital in this sphere. Based on past internship experience as a hotel administrator, the thesis paper explores the value and importance of intangible assets in the industry.
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Ghamari, Maryam, Mojtaba Saeidinia, Mehrsa Hashemi, and Mohammadreza Aghaei. "INTANGIBLE ASSETS REPORTING." Australian Journal of Business and Management Research 01, no. 11 (June 22, 2012): 70–73. http://dx.doi.org/10.52283/nswrca.ajbmr.20120111a08.

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The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc. in this survey mentioned to some of the recommendations for system of intangible assets reporting. It purposes that companies should measure information relevant to their intangible assets accurately. In this study explore set of intangible assets very valuable such as research and development (R&D), human capital; brand equity and innovation capital that focus on every which can enhance sustainable of the companies.
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Dissertations / Theses on the topic "Intangible Assets"

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Koroviakovska, L. M. "Comparing the intangible assets standards and the structure of intangible assets by the border." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10926.

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Siddle, Robert. "Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18614.

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In assessing the problems that arise when the practice of transfer pricing is applied to the transfer of intangible asset transfers there are certain areas and nuances that need to be recognized. These include the distinction between economic and legal ownership and the fact that the two concepts, in certain circumstance, are mutually exclusive. Furthermore, the fact that the traditional methods of transfer pricing may not be able to address the unique nature of certain intangibles and that even the more complex methods involving both parties may fall short in situations where the rights and obligations connected to the intangibles assets are not subject to written agreements or accounting standards and procedures. In delving into the interaction of these two fields I will first establish the playing field and the rules, being the practice of transfer pricing, both on the international stage and domestic level. Next it will be necessary to understand the nature of intangible assets as viewed internationally. Upon reviewing the status of intangible assets in the context of transfer pricing I hope to locate the shortcomings caused by the unique characteristic of intangibles and hopefully will be able to suggest some viable options and alternatives.
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Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals equity market value minus book value with intangible assets subtracted. The results suggest (1) a reputation for transparent financial reporting on intangible assets is associated with increased demand for analyst research and thus analyst following incentives; and (2) a reputation for less transparent reporting on intangible assets is associated with higher forecast dispersion and errors due to analysts' greater reliance on their own private information. The study extends research on determinants of analyst following, forecast dispersion and accuracy, and research on the impact of public disclosure on private information acquisition activity.
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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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Zinchenko, A. V., and M. V. Hissa. "Evaluation of using intangible assets." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/4846.

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Linnell, Erika. "Transfer Pricing : Approaching and Aligning Intangible Assets." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-28681.

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Zinchenko, O., and L. Korov'yakovska. "Economic essence and classification of intangible assets." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7093.

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Du, Ruixue. "Intangible Assets Valuation in the Hospitality Industry." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50577.

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Market value of firms and book value of firms are rarely the same. The difference, which is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible assets in the hospitality industry. Five intangible asset investments: Research and Development, Training, Advertising, Labor, Pension, and one business model, Franchising, are chosen as the valuation constructs in this study based on previous research in the hospitality industry. The valuation models for the casual dining restaurant industry and the quick service restaurant industry are compared. The sample of this study includes 13 casual dining restaurant firms and 12 quick service restaurant firms. Compustat North America is the primary data source for this study. The annual data for casual dining restaurant firms from 1980 to 2011 is collected from this database. There are 238 firm-years in total. Two firm-years are excluded due to systematic missing values, and 15 firm-years are excluded due to missing share price information. Thus, the final count of data points for casual dining restaurant firms usable for analysis purposes is 221. The annual data for quick service restaurant firms from 1980 to 2011 is also collected from the Compustat North America database. There are 251 firm-years in total. Eight firm-years are excluded due to systematic missing values, and 47 firm-years are excluded due to missing share price information. Thus, the final count of data points for quick service restaurant firms usable for analysis purposes is 196. Pearson correlation and multivariate analyses are performed to answer the four research questions in this study. Two hypotheses are supported while one hypothesis is not supported and one hypothesis remains unanswered due to Multicollinearity issues identified in multiple regression models. The results of this study show that 1) R&D, training, advertising, labor and pension are all important valuation constructs in the hospitality industry, and 2) there are some differences, however, between casual dining restaurant firms and quick service restaurant firms. This study fills the gap in the current literature by providing a quantitative method to value intangible assets in the hospitality industry that uses the valuation constructs identified in previous hospitality research. The practical implications of this study will provide managers in the hospitality industry with helpful insights for strategic decision making, specifically in regards to research and development, advertising and employee compensation.
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Wu, Bochen. "Intangible Assets and Financial Analysts Herding Behaviour." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17637.

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The question of whether financial analysts provide unbiased forecasts based on the information available to them has been widely discussed in the finance and accounting literature. Financial analysts play a vital role in disseminating information, and their forecasts are important inputs to financial markets. Hence, there is a pressing need to comprehensively understand their forecasting behaviour. Prior studies suggest that financial analysts tend to “herd”, i.e., produce forecasts that imitate each other’s, to avoid the risks to their future careers and reputations inherent in producing bad forecasts. However, the increasing presence and significance of firms’ intangible assets, combined with the difficulty of their valuation, has made analysts’ forecasting tasks increasingly challenging. This study investigates analyst herding behaviour, particularly that which is associated with the intensity of firms’ intangible assets. I used three accounting-based proxies to identify a positive association between firm-specific intangible assets and analyst herding behaviour. More specifically, I first investigated analysts’ herding tendencies at the individual level by examining revised earnings forecasts. As expected, all three proxies were positively and highly significantly, demonstrating that the probability of issuing a “herd forecast” increases with the amount of intangibles of the firm being analysed. The empirical results also demonstrate that analysts’ general experience does not significantly decrease their tendency to herd, while firm-specific experience does. This indicates that firm-specific knowledge or networking may help analysts to obtain high quality private information which helps them to avoid herding. Secondly, at the aggregate level (firm level), I examined the combination of cross-sectional forecast errors and the standard deviations of earnings forecasts. These were used to measure analyst herding behaviour. I found a positive association between firm-specific intangibles and analyst herding behaviour after controlling for various firm characteristics. In addition, compared with analysts who only provided earnings forecasts, analysts who issued both earnings and cash flow forecasts were less likely to herd when covering firms with intensive intangible assets. Finally, consistent with prior research, I found a negative association between analyst herding behaviour and firm market value. An additional determinant of analyst herding behaviour was found, which implies that financial analysts are less confident in their private information when the firms they are analysing have a high intensity of intangible assets. In addition, the results of this thesis confirm the notion that herding behaviour is correlated with task difficulty. This thesis has valuable implications for information dissemination mechanisms in financial markets. The private information of analysts tends to be underweighted and not fully reflected in their earnings forecasts.
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Dupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.

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Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, coding narrative segments, and reviewing secondary data. The themes that emerged from data analysis include collecting and using company data concerning intangible assets; hiring a reputable accounting firm to assist in valuation; understanding the values of brand, customer base, and goodwill; and choosing the appropriate asset valuation approach. To accurately value the intangible assets of their businesses, the most significant and recurring theme in the participants' responses was the need for assistance from a reputable accounting firm. The implications of this study for positive social change include the potential to enhance the economic investment in local areas where business owners appropriately value intangible assets.
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Books on the topic "Intangible Assets"

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International Accounting Standards Committee. Intangible assets. London: International Accounting Standards Committee, 1998.

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Hand, John R. M., 1960- and Lev Baruch, eds. Intangible assets. Oxford: Oxford University Press, 2003.

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Anson, Weston. The intangible assets handbook: Maximizing value from intangible assets. Edited by Drews David C and American Bar Association. Section of Business Law. Chicago, Ill: American Bar Association, Section of Business Law, 2007.

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P, Schweihs Robert, ed. Valuing intangible assets. New York: McGraw-Hill, 1999.

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Müller, Armin. Management von Intangible Assets. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34692-8.

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Board, Accounting Standards. Goodwill and intangible assets. London: Accounting Standards Board, 1993.

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Muntean, Mark A. Taxation of intangible assets. Colorado Springs, Colo: Shepard's/McGraw-Hill, 1995.

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Board, Accounting Standards. Goodwill and intangible assets. Milton Keynes: Accounting Standards Board, 1997.

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Andersen, Arthur. The valuation of intangible assets. London: Economist Intelligence Unit, 1992.

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Sandner, Philipp. The Valuation of Intangible Assets. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8393-0.

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Book chapters on the topic "Intangible Assets"

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Teece, David J. "Intangible Assets." In The Palgrave Encyclopedia of Strategic Management, 768–71. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-00772-8_773.

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Flower, John, and Gabi Ebbers. "Intangible Assets." In Global Financial Reporting, 549–80. London: Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_20.

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Teece, David J. "Intangible Assets." In The Palgrave Encyclopedia of Strategic Management, 1–4. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-349-94848-2_773-1.

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Fazzini, Marco. "Intangible Assets Valuation." In Business Valuation, 183–208. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-89494-2_7.

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Buschhüter, Michael, and Andreas Striegel. "IAS 38 – Intangible Assets." In Kommentar Internationale Rechnungslegung IFRS, 975–1019. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_34.

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Stewart, David, and Neil Morgan. "Accounting for Intangible Assets." In The Routledge Companion to Strategic Marketing, 393–406. New York, NY: Routledge, 2021. | Series: Routledge companions in business, management & accounting: Routledge, 2020. http://dx.doi.org/10.4324/9781351038669-31.

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Piekkola, Hannu, Carter Bloch, Marina Rybalka, and Tjaša Redek. "Intangible Assets and Productivity." In Intangible Assets, Productivity and Economic Growth, 103–27. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003324225-6.

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Brønn, Peggy Simcic. "Intangible Assets and Communication." In Public Relations Research, 281–91. Wiesbaden: VS Verlag für Sozialwissenschaften, 2008. http://dx.doi.org/10.1007/978-3-531-90918-9_18.

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Müller, Armin. "Früherkennungssysteme und Intangible Assets." In Management von Intangible Assets, 75–85. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34692-8_5.

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Müller, Armin. "Zusammenfassende Beurteilung." In Management von Intangible Assets, 87–89. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34692-8_6.

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Conference papers on the topic "Intangible Assets"

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Lysak, Kateryna. "PROBLEM OF ASSESSMENT OF INTANGIBLE ASSETS." In The results of scientific mind's development: 2019. 유럽과학플랫폼, 2019. http://dx.doi.org/10.36074/22.12.2019.v1.04.

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Hongyan, Yan, and Yuan Zeming. "Technological Intangible Assets Governance Mechanism Based on the Assets Specificity Theory." In 2010 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2010. http://dx.doi.org/10.1109/iciii.2010.604.

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Pars, Maarja. "VALUATION PRACTICES OF INTANGIBLE ASSETS IN ESTONIA." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.071.

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Chung, Ryan P. C., Kin Keung Lai, and Yelin Fu. "A New Model on Intangible Assets Valuation." In 2013 Sixth International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2013. http://dx.doi.org/10.1109/bife.2013.39.

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Коробкова, Оксана Константиновна. "MODERN ISSUES OF ACCOUNTING FOR INTANGIBLE ASSETS." In Научные исследования в современном мире. Теория и практика: сборник статей XXIV всероссийской (национальной) научной конференции (Санкт-Петербург, Январь 2024). Crossref, 2024. http://dx.doi.org/10.37539/240117.2024.70.41.002.

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В научной статье рассмотрены особенности применения Федерального стандарта по бухгалтерскому учёту 14/2022 «Нематериальные активы». Представлен анализ нововведений ФСБУ 14/2022 при организации учёта движения нематериальных активов и их оценки в бухгалтерском учёте. The scientific article discusses the specifics of the application of the Federal Accounting Standard 14/2022 «Intangible assets». An analysis of the innovations of FSB 14/2022 in the organization of accounting for the movement of intangible assets and their valuation in accounting is presented.
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Lin, Su. "Study on Intangible Assets Valuation of Cultural Enterprises." In Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Ecological Studies (CESSES 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/cesses-19.2019.210.

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Milijić, Ana. "TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

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Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their business on investing in R&D and investing in various types of intellectual property and protecting them. Due to certain limitations of financial reporting when identifying and measuring intellectual resources in an enterprise, users of financial statements are unable to get a realistic picture of the value of assets and the corresponding investments when it comes to certain types of intangible assets. Blurred financial reality can lead to irrational decisions, stagnation in business and major financial crashes, which is often the practice of large companies listed on the world stock market due to the overestimation / undervaluation of their book value. The aim of this paper is to explain the treatment of intangible assets through international accounting standards concerning the identification, recognition and measurement of intellectual resources and intangible assets, to analyze their limitations and to point out possible directions for their further development in order to provide reliable and credible reporting on assets and capital of economic entities.
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Zolotareva, Galina A. "Intangible Assets Disclosure By Russian And Kazakhstani Oil Companies." In WELLSO 2017 - IV International Scientific Symposium Lifelong wellbeing in the World. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.04.38.

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Furman, Łukasz, and Witold Furman. "Tax Costs Related to Functioning of Selected Intangible Assets." In Hradec Economic Days 2019, edited by Petra Maresova, Pavel Jedlicka, and Ivan Soukal. University of Hradec Kralove, 2019. http://dx.doi.org/10.36689/uhk/hed/2019-01-023.

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Viseur, Ir Robert. "How to estimate the value of open intangible assets?" In OpenSym '18: The 14th International Symposium on Open Collaboration. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3233391.3233971.

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Reports on the topic "Intangible Assets"

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GALYNCHIK, T., and K. BANSHCHIKOVA. INTANGIBLE ASSETS OF RUSSIAN OIL AND GAS COMPANIES. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-35-41.

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In the modern economy, the role of innovation, knowledge and information is increasing in order to ensure sustainable economic development. The importance of intangible assets is increasing in all areas of activity. The article analyzes the share of intangible assets of the largest public joint stock companies in the oil and gas industry of PJSC «NK-«Rosneft», PJSC «Gazprom» and PJSC «Lukoil».
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Garafieva, G. I. Algorithm for factor analysis of the fundamental value of intangible assets. OFERNIO, November 2020. http://dx.doi.org/10.12731/ofernio.2020.24645.

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Nurnberg, Peter, Morton Schapiro, and David Zimmerman. Educational "Goodwill": Measuring the Intangible Assets at Highly Selective Private Colleges and Universities. Cambridge, MA: National Bureau of Economic Research, September 2011. http://dx.doi.org/10.3386/w17412.

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Mutti, John, and Harry Grubert. The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad. Cambridge, MA: National Bureau of Economic Research, July 2007. http://dx.doi.org/10.3386/w13248.

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Gorry, Philippe, and Diego Useche. Orphan Drug Designations as Valuable Intangible Assets for IPO Investors in Pharma-Biotech Companies. Cambridge, MA: National Bureau of Economic Research, November 2017. http://dx.doi.org/10.3386/w24021.

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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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Lipsey, Robert. Measuring the Location of Production in a World of Intangible Productive Assets, FDI, and Intrafirm Trade. Cambridge, MA: National Bureau of Economic Research, June 2008. http://dx.doi.org/10.3386/w14121.

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.
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Flandreau, Marc, Stefano Pietrosanti, and Carlotta Schuster. Why do Sovereign Borrowers Post Collateral? Evidence from the 19th Century. Institute for New Economic Thinking Working Paper Series, October 2021. http://dx.doi.org/10.36687/inetwp167.

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This paper explores the reasons why sovereign borrowers post collateral. Such behavior is paradoxical because conventional interpretations of collateral stress repossession of the assets pledged as the key to securing lenders against information asymmetries and moral hazard. However, repossession is generally difficult in the case of sovereign debt and in some cases impossible. Nevertheless, such sovereign “hypothecations” have a long history and are again becoming very popular today in developing countries. To explain sovereign collateralization, we emphasize an informational channel. Posting collateral produces information on opaque borrowers by displaying borrowers’ behavior and resources. We support this interpretation by examining the hypothecation “mania” of 1849-1875, when sovereigns borrowing in the London Stock Exchange pledged all kinds of intangible revenues. Yet, at that time, sovereign immunity fully protected both sovereigns and their assets and possessions. Still, we show that hypothecations significantly decreased the cost of sovereign debt. To explain how, we stress the pledges’ role in documenting sovereigns’ wealth and the management of revenue streams. Based on an exhaustive library of bond prospectuses collected from primary sources, matched with a panel of sovereign bond yields and an innovative measure of sovereign fiscal transparency, we show that collateral minutely described in debt covenants served to document and monitor sovereign resources and development prospects. Encasing this information in contracts written by lawyers served to certify the quality of the resulting data disclosure process, explaining investors’ readiness to pay a premium.
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Ruiz-Vega, Mauricio, Ana Corbacho, and Julia Philipp. Crime and Erosion of Trust: Evidence for Latin America. Inter-American Development Bank, August 2012. http://dx.doi.org/10.18235/0011406.

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Crime has tangible economic costs. It also has less understood and likely sizable intangible costs. In particular, widespread crime has the potential to weaken trust between citizens and institutions, undermine government reform efforts, and become an obstacle to development. Yet, the impact of crime on trust remains relatively unexplored in the literature. This paper analyzes the potential interrelationship between individual victimization and several measures of trust, including trust in formal public institutions and trust in informal private networks. It is based on a representative sample of individuals in 19 countries in Latin America. The empirical strategy is intended to mitigate overt biases and assess sensitivity to hidden biases. The results show that victimization has a substantial negative effect on trust in the local police but no robust effect on informal institutions. Governments may henceforth need to redouble efforts to reduce victimization and the resulting erosion of trust in public institutions.
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