Relevant bibliographies by topics / Intangible value

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Intangible value'

Author: Grafiati
Published: 4 June 2021
Last updated: 2 February 2022

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Journal articles on the topic "Intangible value"

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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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Shakina, Elena, and Mariya Molodchik. "Intangible-driven value creation: supporting and obstructing factors." Measuring Business Excellence 18, no. 3 (August 12, 2014): 87–100. http://dx.doi.org/10.1108/mbe-12-2013-0063.

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Purpose – This study aims to investigate the factors that support or obstruct market value creation through intangible capital. Design/methodology/approach – The paper explores the impact of intangibles and exogenous shocks on corporate attractiveness for investors measured by market value added. Specifically, the relationship between intangible-driven outperformance of companies, measured by economic value added (EVA) and a number of intangible drivers on macro-, meso- and micro-levels is analyzed. It is supposed that the process of value creation is not only confined to companies’ performances. The empirical research was conducted on > 900 public companies from Europe and the USA during the period of 2005-2009. Findings – The study establishes that investment attractiveness is affected by intangibles. It is found that a company’s experience, size and innovative focus facilitate value creation. An unexpected result was revealed concerning countries’ education level, which appears to be an obstructive condition for intangible-driven value creation. Research limitations/implications – The study reveals the significance of industry belonging for intangible-driven value creation. Nevertheless, it does not discover the particular characteristics of industry that influence corporate attractiveness for investors. These issues could be addressed in future research. Practical implications – The findings established in this study extend the understanding of the phenomenon of intangible capital and enable the improvement of investment decision-making. Originality/value – The study emphasizes the holistic framework of market value creation by analyzing a number of strategic crucial factors in line with EVA.
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Russell, Mark. "The valuation of pharmaceutical intangibles." Journal of Intellectual Capital 17, no. 3 (July 11, 2016): 484–506. http://dx.doi.org/10.1108/jic-10-2015-0090.

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Purpose – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible asset measures such as reported intangible assets and R & D capital. Design/methodology/approach – The study values pharmaceutical intangibles using three methods: an income method; the sum of unamortised R & D expenditures; the firm’s reported intangible assets. Value-relevance tests use ordinary least squares regression and Vuong and Clarke tests. Findings – First, the study finds that the discounted cash-flow valuation of pharmaceutical patents is value-relevant. Second, the value of pharmaceutical patents explains market value better than reported intangible assets but not R & D capital. However, the valuation of pharmaceutical patents is more consistent with the risks of R & D than the valuation of R & D capital which assumes recovery of R & D expenditure. Originality/value – This is the first known study that values patents using an income method and compares those valuations with reported intangible assets and R & D capital valuation models.
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Nugent, John N., Alex Pomelnikov, and Kerry Webb. "Intangibles: A Puffing of the Wares?" International Journal of Accounting and Financial Reporting 9, no. 1 (January 3, 2019): 340. http://dx.doi.org/10.5296/ijafr.v9i1.14301.

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This paper examines the issue of perceived value generated by the assignment of financial value to intangibles in financial reporting. In particular, values assigned to Goodwill and other intangibles in mergers and acquisitions are examined, and the impact of such intangible valuations as a potential misperception/misdirection as to true underlying entity value is examined.
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Zhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and identifiable intangible assets under Statement of Financial Accounting Standards (SFAS) 142. The same managerial discretions are not exhibited in the purchase price allocation prior to SFAS 142, when goodwill and other intangibles are both amortized. These findings suggest that unverifiable fair value measures are associated with the underlying economics but also deviate from the true values in the presence of management reporting incentives. Further analysis suggests that external appraisers constrain managerial discretion in intangible asset valuation to an extent but do not completely eliminate it.
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Kimouche, Bilal, and Abdenaser Rouabhi. "The impact of intangibles on the value relevance of accounting information: Evidence from French companies." Intangible Capital 12, no. 2 (March 9, 2016): 506. http://dx.doi.org/10.3926/ic.653.

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Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a sample of French listed companies, over the nine-year period of 2005 to 2013. Starting of Ohlson’s (1995) model, the correlation analysis and the linear multiple regressions have been applied. Findings: We find that intangibles and traditional accounting measures as a whole are value relevant. However, the amortization and impairment charges of intangibles and cash flows do not affect the market values of French companies, unlike other variables, which affect positively and substantially the market values. Also goodwill and book values are more associated with market values than intangible assets and earnings respectively. Finally, we find that intangibles have improved the value relevance of accounting information. Practical implications: French legislators must give more interest for intangibles, in order to enrich the financial statements content and increasing the pertinence of accounting information. Auditors must give more attention for intangibles’ examination process, in order to certify the amounts related to intangibles in financial statements, and hence enrich their reliability, what provides adequacy guarantees for investors to use them in decision making. Originality/value: The paper used recently available financial data, and proposed an improvement concerning the measure of incremental value relevance of intangibles items.
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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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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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Visconti, Roberto Moro. "Leveraging value with intangibles: more guarantees with less collateral?" Corporate Ownership and Control 13, no. 1 (2015): 241–53. http://dx.doi.org/10.22495/cocv13i1c2p3.

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This paper shows how intangibles can create scalable value, levered by debt and serviced by intangible-driven incremental EBITDA and cash flows. Intangibles intrinsically incorporate information asymmetries and may so discourage debt, but are also a vital component of cash generating value, so representing a key factor for debt servicing, with paradoxical effects (more guarantees with less collateral?). Operating leverage is enhanced by scalability, an intrinsic characteristic of many intangibles, with a positive impact on cash generation and consequent debt servicing. Ability to improve cash flows emerges as a key feature of value enhancing intangibles, bypassing their lack of collateral value.
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Jardón, Carlos Fernández, Mariia Molodchik, and Sofiia Paklina. "Strategic behaviour of Russian companies with regard to intangibles." Management Decision 56, no. 11 (November 12, 2018): 2373–90. http://dx.doi.org/10.1108/md-04-2017-0399.

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Purpose The purpose of this paper is to explore strategy-specific competencies with regard to intangibles and provides empirical evidence of intangible-based strategy groups for Russian companies. Additionally, the study examines the link between intangible-based strategy and company performance. Design/methodology/approach The paper uses strategic group theory and the resource-based view framework to identify similar strategic behaviour of companies by employment of intangibles. In line with the intellectual capital concept, the study provides a cluster analysis that considers four types of intangibles: human, relational, innovation and process capital. These are measured through publicly available data using principal component analysis. The empirical part of the study uses a database of 1,096 Russian public companies, which covers the period 2004–2014. Findings As a result, the study reveals three profiles of strategic behaviour with regard to intangibles. The majority of Russian public companies (63.5 per cent) are Generics and pursue a non-intensive intangible strategy. Only 13.3 per cent of companies constitute the intangible-intensive profile by having endowment of all intellectual resources higher than the sample average. The remaining companies (23.2 per cent) also pursue an intangible-intensive strategy with a focus on innovation capital. Intangible-intensive strategic groups outperform Generics. Originality/value The study proposes a novel intangible-based strategy continuum, which straddles two polar strategies: generic and smart. The study introduces insights to better understand the differences in performance across intangible-intensive strategies and presents a new empirical inquiry into strategic behaviour with regard to intangibles in Russia.
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Dissertations / Theses on the topic "Intangible value"

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Karlsson, Christian. "Value System for Sustainable Manufacturing : A study of how sustainability can create value for manufacturing companies." Thesis, Linköpings universitet, Industriell miljöteknik, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72188.

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This thesis was conducted in the field of Environmental technology for the Sustainability & Technology Assessment group, at Singapore Institute of Manufacturing Technology. Singapore Institute of Manufacturing Technology is a research institute, striving to contribute to Singapore’s industrial capital through use-inspired research. The manufacturing industry contributes to a significant portion of the world´s total energy and resource consumption. This resource consumption could be reduced significantly through sustainable initiatives and technologies already available today. The reasons why companies choose not to invest in such technologies are often not due to technical factors, but rather due to financial factors. Financial barriers exist because investments are made on the basis of cost based value systems, which seldom justify investments in sustainable technology. When investments are made, the primary reason is to reduce costs while intangible benefits are ignored. However, this study shows that sustainability creates intangible value that current value systems cannot account for. Understanding the true value of sustainability would help decision makers realize that sustainable manufacturing is a viable business opportunity. This thesis studies the effect sustainable attributes has on a company’s ability to generate value. A value system is proposed, linking 40 sustainable attributes to value domains of intangible value. The value of sustainable attributes is quantified using the Sustainable Value approach. The study shows that social indicators, deemed by others to be unsuitable, can be used when proper adjustments to the Sustainable Value approach are made. A case study was performed on the Swedish manufacturing company Finess Hygiene AB to investigate the applicability of the model. The case study showed that the value system was applicable using data that already exists within the company, but the main challenge lies in collecting good and reliable benchmark data. Benchmark data is significantly easier to obtain in Sweden than Singapore for users wishing to apply the proposed value system. A follow up study should be performed to study the potential of a large scale adoption of the value system in Singapore.
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Newman, William Henry. "The value of knowledge and intangible capital : a methodological investigation." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12089.

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Fass, Sebastian. "The intangible value of business intelligence in the UK public sector." Thesis, University of Brighton, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.590059.

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The aim of this thesis is to investigate the intangible value of Business Intelligence. Business Intelligence (BI) projects are not exempt from the increasing pressure to justify IT investment using quantitative methods such as Return on Investment (ROI). Whether the full potential of BI investments can be explained solely in monetary terms is the core question of this research project. Other research projects have indicated that there is more than monetary advantage in BI. These non-monetary advantages play a major role, and organisations can gain significant competitive advantages by utilising BI effectively. The research approach used in this thesis consists of two research stages, and is of an exploratory and explanatory nature. The first part consists of qualitative content analysis of BI vendors' marketing material. The second part consists of three case studies in the UK public sector. The value of this project, i.e. its original contribution to knowledge, consists of rich insights into the topic and a conceptual framework which explains the foundations of effective Business Intelligence. Moreover, the thesis explores the gap between academia and practice regarding BI and business value of BI. It shows that BI is more than an IT solution and highlights the importance of the BI users. The work delivers rich insights into the intangible value ofBI. An intangible keyword list, which has been derived out of the BI vendors' marketing material, proved to be of significant value for the project itself and for the project's environment. The list can be seen as the invention of a new vocabulary for BI decision-makers, because it makes the terms "non-monetary advantages" and "intangible value" more comprehensible. Due to the high practical relevance of this piece of research, a conceptual framework for decision-makers is presented. This recommended framework shows in a simplified way how BI investments lead to monetary and non-monetary advantages and how these advantages are related to one another. The thesis also shows that BI investments eventually lead to tangible outcomes sooner or later. The framework helps to exploit existing and new BI solutions more optimally and reduces the uncertainties when deciding on BI investments.
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Baxter, Roger, and n/a. "The dimensions of intangible value in business-to-business buyer-seller relationships: an intellectual capital model." University of Otago. Department of Marketing, 2005. http://adt.otago.ac.nz./public/adt-NZDU20060823.162004.

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A firm�s relationships with its customers contribute to its organizational capital and represent an important part of its shareholder value, so the nature of the value in these relationships needs to be understood well and managed carefully. Marketing managers therefore require techniques that will assess relationship value comprehensively in order to manage their portfolio of customer relationships effectively and in order to argue for a sufficient share of the firm�s resources to develop these market based assets for competitive advantage. At present, there is a well-established technique for assessing customer profitability analysis which assigns revenues, expenses, assets and liabilities to customers and algebraically sums their value to reach a profitability figure for each customer. However, even in its more sophisticated forms, the primary focus of customer profitability analysis as it is currently used tends to be the management of profitability by way of the management of existing situations, and particularly of cost, rather than the management of the value that is potentially available in the future from the intangible aspects of a relationship. Without knowledge of the dimensions of intangible value in the relationship, the technique is restricted to assessing those relationship aspects that can be easily quantified in dollar terms by the modification of existing accounting information. This leaves a gap in the available toolbox for managers in assessing relationship value, because much of the value of a relationship may be in its intangible aspects, which at present can not be readily assessed other than by a manager�s experience and intuition. In order to develop techniques specifically for intangible value assessment, it is necessary to understand the dimensions of this intangible value. Development of scales to measure the dimensions of this intangible relationship value and development of an understanding of its structure is thus a useful research goal, which is supported by calls in the literature for the quantification of market-based assets and their value Elucidation of the dimensions and structure of intangible relationship value is therefore the goal of this thesis. Although there are recent reports in the literature of studies that include the intangible aspects of relationship value, most of those that have been conducted in a business-to-business context appear to be primarily concerned with investigating the drivers of value rather than its dimensions, and those that deal with the business-to-consumer context describe techniques to assess the aggregated value of many consumers, rather than an individual buyer as is required for business-to-business applications. The thesis therefore proposes a conceptual framework, synthesised from the intellectual capital literature, which provides a set of six dimensions and a structure of intangible business-to-business buyer-seller value. The six proposed dimensions are unique in that they cover the human aspects of the relationship extensively. The thesis describes the testing of the proposed conceptual framework. This was achieved primarily by the use of the structural equation modelling technique on survey data that was collected from managers in the New Zealand manufacturing industry, following qualitatively analysed interviews with managers. The tests support the framework and its value dimensions. The thesis therefore concludes that this research provides a contribution to the literature on value assessment and that future research should be conducted to validate its findings.
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Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.

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[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.
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Zepf, Jackson. "Inspiring Change in Intangible Asset Valuation and Identification." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1852.

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This paper will cover the reasons as to why the current accounting standards have not been updated as necessary to account for the newly developed, intangible assets or “pho-assets” that companies are either generating or using for future economic benefit. This paper will cover a brief background on the current accounting standards for intangible asset valuation and identification and why they are not sufficient for the current accounting environment. Within this review of the accounting standards, this paper will highlight how the changing financial world has given rise to these new intangible assets, and why current regulations do not allow firms to recognize all the assets that it truly should have on its books, thereby not allowing firms to realize or gain precious valuation. Furthermore, I will provide evidence as to why the accounting standards have made it difficult for investors to properly gauge the risk of intangible investments due to the inconsistencies in valuation that the current standards produce.
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Danielsson, Andreas, and Fredrik Lindblad. "Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105460.

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Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. As of today, the relevance and reliability of intangible assets can be questioned since large values of intangibles are left out of accounting and financial reports. Purpose: The aim of the study is to investigate the association between reliability and value relevance of intangible assets.  Method: Using the Feltham and Ohlson (1995) model, we test the association between intangible assets and market valuation of firms. We divide the sample into reliable and unreliable and test whether there is any difference in value relevance of intangible assets between the groups. Conclusion: The result indicates, without statistical significance, that reliability seems to matter more for goodwill than for total intangibles and other identifiable intangibles. Moreover, we suggest that investors seem to focus more on accounting standards and uncertainty than management discretion when assessing reliability of intangible assets. However, we are not satisfied with how reliability has been operationalized earlier and this study reinforces our doubts. Thus, among other suggestions we propose further research directed towards investors to find out whether reliability is important and what they consider as reliable.
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Dobrotková, Kamila. "Recognition of Omitted Intangible Assets: Risks and Rewards." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207049.

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The aim of this thesis is to analyse the research area of omitted intangible assets from the balance sheet and consider rewards of their potential recognition in the statement of financial position. The theoretical part provides the reader with the current regulation in force and compares it to the regulation prior the standardization and convergence process. The empirical part focuses on valuation of equity of three companies from the pharmaceutical industry based on the model pursued by American professor Stephen Penman. The values obtained are subsequently compared to market prices which are believed to reflect also the possession of omitted intangible assets. Differences identified speak in favour of potential recognition, however these are believed to be marginal comparing to probable inherent risks, which include, inter alia, stock market run-ups and earnings management.
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Lau, Jannine Poletti. "The effect of intangible capital, ultimate control and investors' protection on corporate value." Thesis, University of York, 2003. http://etheses.whiterose.ac.uk/9882/.

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Levin, Matthew H. Levin. "The Role of an Ethos of Sustainability: The Hidden Value of Intangible Resources." Case Western Reserve University School of Graduate Studies / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=case1497005512519097.

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Books on the topic "Intangible value"

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

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Hubbard, Douglas W. How to measure anything: Finding the value of "intangibles" in business. 2nd ed. Hoboken, N.J: Wiley, 2010.

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How to measure anything: Finding the value of "intangibles" in business. 2nd ed. Hoboken, N.J: Wiley, 2010.

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

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Strategic performance management: Leveraging and measuring your intangible value drivers. Amsterdam: Elsevier/BH, 2006.

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name, No. The full value of parks: From economics to the intangible. Lanham, MD: Rowman & Littlefield Publishers, Inc., 2003.

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Daum, Jürgen H. Intangible assets--oder die Kunst, Mehrwert zu schaffen. Bonn: Galileo Press, 2002.

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

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R, Hitchner James, and Hyden Steven D, eds. Valuation for financial reporting: The determination of fair value for audited intangible assets. 2nd ed. Hoboken, N.J: John Wiley, 2007.

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Book chapters on the topic "Intangible value"

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Madhani, Pankaj M. "Intangible Assets: Value Drivers for Competitive Advantage." In Best Practices in Management Accounting, 146–65. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9780230361553_10.

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Joia, Luiz Antonio. "Assessing the Intangible Value of G2G Endeavours." In Lecture Notes in Computer Science, 305–16. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11823100_27.

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Moro-Visconti, Roberto. "Profitability, Intangible Value Creation, and Scalability Patterns." In Startup Valuation, 47–79. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71608-0_3.

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Sandner, Philipp. "The Market Value of R&D, Patents, and Trademarks." In The Valuation of Intangible Assets, 35–72. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_3.

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Backer, Koen De, and Sébastien Miroudot. "Mapping of GVCs, services and intangible assets." In The Routledge Companion to Global Value Chains, 248–65. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315225661-21.

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Scovazzi, Tullio. "Intangible Cultural Heritage as Defined in the 2003 UNESCO Convention." In Cultural Heritage and Value Creation, 105–26. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-08527-2_4.

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Dif, Aicha, Zahra Hamdani, and Abdelbaki Benziane. "The Economics of Intangible Assets: From just Value-to-Value Creation." In Advances in Intelligent Systems and Computing, 553–60. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-20154-8_51.

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de-Miguel-Molina, Blanca, Rafael Boix-Doménech, and Pau Rausell-Köster. "The Impact of the Music Industry in Europe and the Business Models Involved in Its Value Chain." In Music as Intangible Cultural Heritage, 9–25. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-76882-9_2.

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AbstractThis chapter analyses the impact of the music industry in Europe. Although the direct and indirect impact of this industry in the European economy is significant, the sector is made up of different activities and companies, which compete and encounter diverse challenges in it. The current situation of these companies and organisations is presented through an analysis of the business models of several enterprises engaging in a variety of activities throughout the industry’s value chain, such as music production, publishing, distribution and exhibition. Moreover, we analyse digital transformation and the growth in rivalry detected in these activities.
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Michel, Jean, and Roy Woodhead. "Value Management's Creative-Destruction via Digitalized Innovation: The Winning Plan." In Innovation Engineering: The Power of Intangible Networks, 57–83. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118615072.ch4.

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Scepi, Giovanni, and Pier Luigi Petrillo. "The Cultural Dimension of the Mediterranean Diet as an Intangible Cultural Heritage of Humanity." In Cultural Heritage and Value Creation, 171–88. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-08527-2_6.

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Conference papers on the topic "Intangible value"

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Sumi, Tadao. "Intangible asset value evaluation and MOT." In Technology. IEEE, 2008. http://dx.doi.org/10.1109/picmet.2008.4599604.

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Huh, Kwon. "Awareness of the Intangible Value of Cultural Spaces." In International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies. SCITEPRESS - Science and Technology Publications, 2020. http://dx.doi.org/10.5220/0010303700820086.

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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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Dubois, Daniele Joseph, Christos Nikolaou, and Manolis Voskakis. "A Model Transformation for Increasing Value in Service Networks through Intangible Value Exchanges." In 2010 International Conference on Service Sciences. IEEE, 2010. http://dx.doi.org/10.1109/icss.2010.64.

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Tsu-Kuang Hsieh, Chang-Cheng Hsieh, and Nan-Yu Chu. "Applying knowledge discovery to intangible asset and real estate value." In 2014 IEEE Workshop on Electronics, Computer and Applications (IWECA). IEEE, 2014. http://dx.doi.org/10.1109/iweca.2014.6845675.

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Liu, Lanlan, and Qiang Yu. "Analysis of the Value of Tourism Resources of Intangible Cultural Heritage." In Proceedings of the 2018 3rd International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/mmetss-18.2018.33.

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Fragniere, Emmanuel, Christoph Heitz, and Francesco Moresino. "The concept of shadow price to monetarize the intangible value of expertise." In 2008 IEEE International Conference on Service Operations and Logistics, and Informatics (SOLI). IEEE, 2008. http://dx.doi.org/10.1109/soli.2008.4682809.

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Sun, Ke. "Value and Approach of Intangible Cultural Heritage in Moral Education in Colleges." In 2nd International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economic Subjects (JAHP 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/jahp-17.2017.95.

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Indrajati W, M. F. Djeni, and Elizabeth Sugiarto Dermawan. "The Relation of Capitalized or Expensed of Intangible Expenditures to Firm Value." In International Conference on Economics, Business, Social, and Humanities (ICEBSH 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210805.026.

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Jin-Song Huang and Tao Wei. "Social visibility and percept differentiation dimensions of brand intangible value and its effects." In 2015 12th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2015. http://dx.doi.org/10.1109/icsssm.2015.7170280.

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Reports on the topic "Intangible value"

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Eisfeldt, Andrea, Edward Kim, and Dimitris Papanikolaou. Intangible Value. Cambridge, MA: National Bureau of Economic Research, November 2020. http://dx.doi.org/10.3386/w28056.

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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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Hulten, Charles, and Xiaohui Hao. What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle. Cambridge, MA: National Bureau of Economic Research, December 2008. http://dx.doi.org/10.3386/w14548.

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Chen, Wen, Bart Los, and Marcel Timmer. Factor Incomes in Global Value Chains: The Role of Intangibles. Cambridge, MA: National Bureau of Economic Research, November 2018. http://dx.doi.org/10.3386/w25242.

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Kelly, Luke. Lessons Learned on Cultural Heritage Protection in Conflict and Protracted Crisis. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/k4d.2021.068.

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This rapid review examines evidence on the lessons learned from initiatives aimed at embedding better understanding of cultural heritage protection within international monitoring, reporting and response efforts in conflict and protracted crisis. The report uses the terms cultural property and cultural heritage interchangeably. Since the signing of the Hague Treaty in 1954, there has bee a shift from 'cultural property' to 'cultural heritage'. Culture is seen less as 'property' and more in terms of 'ways of life'. However, in much of the literature and for the purposes of this review, cultural property and cultural heritage are used interchangeably. Tangible and intangible cultural heritage incorporates many things, from buildings of globally recognised aesthetic and historic value to places or practices important to a particular community or group. Heritage protection can be supported through a number of frameworks international humanitarian law, human rights law, and peacebuilding, in addition to being supported through networks of the cultural and heritage professions. The report briefly outlines some of the main international legal instruments and approaches involved in cultural heritage protection in section 2. Cultural heritage protection is carried out by national cultural heritage professionals, international bodies and non-governmental organisations (NGOs) as well as citizens. States and intergovernmental organisations may support cultural heritage protection, either bilaterally or by supporting international organisations. The armed forces may also include the protection of cultural heritage in some operations in line with their obligations under international law. In the third section, this report outlines broad lessons on the institutional capacity and politics underpinning cultural protection work (e.g. the strength of legal protections; institutional mandates; production and deployment of knowledge; networks of interested parties); the different approaches were taken; the efficacy of different approaches; and the interface between international and local approaches to heritage protection.
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