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Dissertations / Theses on the topic 'Intangible value'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Sguotti, Alessandro <1990&gt. "Metodologie di valutazione del capitale intangibile: il Calculated Intangible Value." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11939.

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L'elaborato si pone l'obiettivo di effettuare un'analisi empirica sull'applicazione del modello "Calculated Intangible Value", valutandone limiti e pregi, tentando di comprendere se, ed in che modo, il capitale intangibile sia connesso alla Performance aziendale. Dopo una presentazione descrittiva delle componenti del capitale intangibile e di alcune metodologie per la loro valutazione, verranno esposti i risultati ottenuti dall'applicazione del modello Civ a livello settoriale ed aziendale (Came S.p.A.). In seguito, oltre alla presentazione di alcuni KPI's per il monitoraggio degli intangibi

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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 w

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3

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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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 fo

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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 utilisi

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6

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 intangibl

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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

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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 Fe

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9

Brown, Christopher J. "Factors that affect the successful commercialization of intellectual capital." Thesis, Curtin University, 2002. http://hdl.handle.net/20.500.11937/1933.

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This research has investigated factors that affect the successful commercialization of intellectual capital. The concept of social constructs of meaning for the interview participants provides the fundamental perspective of this research. The research was undertaken on the basis of a constructivist ontology, the epistemology was interpretivist, and a qualitative methodology was used. A constructivist ontology was selected due to the research aim to understand the perceptions of the interview participants. The interpretivist approach provided the framework to interpret meaning of the perception

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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 ar

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Sanchez, Blandine, and Nathan Fanise. "Impact of managerial innovation on corporate social responsability : Ikea case study analysis." Thesis, Karlstads universitet, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28661.

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The purpose of this master thesis is to provide a deeper understandingof managerial innovation impact on companies through Corporate SocialResponsibility (CSR). For this objective, IKEA Karlstad was chosen for theempirical part in order to apply the theoretical framework to practicalrelevance. The method used for this thesis was a case study design includingdata collection from literature in different databases: Emerald, BusinessSource Premier, Scopus as well as Google Scholar. Regarding data collection forthe case study, three qualitative questionnaires were also distributed to IKEA:two desig

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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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Kohlbeck, Mark Joseph. "Evidence of franchise value in the banking industry /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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Gregory, James Russell. "Intangible Capital: Culture of Innovation and its Impact on the Cash Flow Multiple." Scholar Commons, 2018. https://scholarcommons.usf.edu/etd/7513.

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The definition for a culture of innovation (COI) is the perception of a company that prioritizes the advancement of new ideas that create value across all operations. On the face of it that seems a precious attribute for any company to nurture and exploit, but measuring and valuing a culture of innovation has proven elusive for corporations. There is a tendency to break down innovation into R&D, patents granted, and new product development and while these are all significant components of innovation a cultural definition is more encompassing of the entirety of a company and the financial resul

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Andersson, Josefin, and Beatrice Johansson. "Value and proportions of intangible assets : A comparison between the private- and the public sector." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29980.

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Organizations within the public- and the private sector have different aims with their accounting. Privately held organizations often have the intention to make profit, while authorities within the public sector aim to provide citizens with different services. The difference between these two sectors is also visible in the legislation, where International Accounting Standards Board set the standards for privately held organizations and Ekonomistyrningsverket do the same for the public sector. Because of the larger demand by the society for knowledge and technology, included in the category int

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Miarons, Blanco Meritxell. "Historical cost versus fair value of biological assets: Relevance of accounting information." Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/667858.

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This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets.

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Brown, Christopher J. "Factors that affect the successful commercialization of intellectual capital." Curtin University of Technology, Graduate School of Business, 2002. http://espace.library.curtin.edu.au:80/R/?func=dbin-jump-full&object_id=13633.

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This research has investigated factors that affect the successful commercialization of intellectual capital. The concept of social constructs of meaning for the interview participants provides the fundamental perspective of this research. The research was undertaken on the basis of a constructivist ontology, the epistemology was interpretivist, and a qualitative methodology was used. A constructivist ontology was selected due to the research aim to understand the perceptions of the interview participants. The interpretivist approach provided the framework to interpret meaning of the perception

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19

SA, ARNOLDO FURTADO DE. "MEASUREMENT AND EVALUATION OF INTANGIBLE ASSETS AND VALUE CREATION OF DIAGNOSIS AND TESTING LABORATORIES FOR ELECTRICAL EQUIPMENTS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2018. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=37009@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO<br>PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTITUIÇÕES COMUNITÁRIAS DE ENSINO PARTICULARES<br>Dentre os objetivos do Plano Estratégico do Sistema Eletrobras, destacam-se a intensificação da atuação integrada em pesquisa, desenvolvimento e inovação (PD e I) e a mensuração dos ativos tangíveis e intangíveis para geração de valor para o Sistema Eletrobras. Nesse contexto, esta pesquisa buscou contribuir para o aprimoramento d

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Ibrahim, Sharifah Norhafiza Syed. "IFRS, financial reporting approach, earnings attributes and value relevance of intangible assets : empirical evidence from the U.K." Thesis, University of Strathclyde, 2012. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=18956.

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This study might interest academics, researchers, accounting regulators, practitioners and investors. Its main objective is to provide empirical evidence on how IFRS has affected earnings, intangible assets, financial reporting approach and the value relevance of intangible assets. This study hypothesises that the IFRS adoption would; increase earnings and intangible assets; have further shifted financial reporting approach towards a valuation approach; increase earnings volatility (reduce earnings persistence) and consequently increase the value relevance of intangible assets. The main method

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Morricone, Serena <1980&gt. "The value relevance of intangible assets: a comparative study of the european adoption of International Accounting Standards." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2008. http://amsdottorato.unibo.it/1155/1/morricone_serena_tesi.pdf.

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Morricone, Serena <1980&gt. "The value relevance of intangible assets: a comparative study of the european adoption of International Accounting Standards." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2008. http://amsdottorato.unibo.it/1155/.

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Abduvaliyev, Davlatbek. "Organisation capital empirical construct in the UK : methodology, validity, value relevance and pricing." Thesis, University of Manchester, 2014. https://www.research.manchester.ac.uk/portal/en/theses/organisation-capital-empirical-construct-in-the-uk-methodology-validity-value-relevance-and-pricing(eb025e50-6ef5-4a14-9120-02e3592482a6).html.

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The existing literature proposes a broad spectrum of methodologies to measure firm's superior operating capabilities, referring to them under different names such as 'knowledge assets', 'intellectual capital', 'organisation capital', etc. Through the work reported in this thesis, I intend to contribute to the research field by exploring one specific measure of a firm's operating capabilities proposed by Lev, Radhakrishnan and Zhang (Abacus, 2009). These researchers empirically construct an organisation capital measure and argue it has predictive ability for future performance and is able to ex

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Van, Rooyen Nathan. "An investigation into the impact of revising the accounting treatment of intangible assets on information technology value perception." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8441.

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Thesis (MBA)--University of Stellenbosch, 2010.<br>ENGLISH ABSTRACT: The purpose of this study was to determine the impact possible revisions to the international accounting standard (IAS) for intangible assets, under international financial reporting standards (IFRS), could have on the perception of value of information technology. Furthermore, the study discusses the fact that value of IT is still a debate and asks the question why. The use of the term information technology capability in IT research is used in many different contexts. The study also tested a framework that could possi

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MELHADO, ANDRE MEIRA COELHO. "THE RELATION BETWEEN BRANDING STRATEGY AND THE INTANGIBLE VALUE OF A CORPORATION: AN ANALYSIS OF THE BRAZILIAN MARKET REALITY." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2007. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=10150@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>As empresas definem suas estratégias de marca visando maximizar lucros, aumentar competitividade e, conseqüentemente, seu valor de mercado, que é composto por ativos tangíveis e intangíveis. É fato que, o poder competitivo de uma empresa reside cada vez menos nos ativos tangíveis - como estoques, edifícios, equipamentos e máquinas - se concentrando mais em esforços para geração de valor através de ativos intangíveis. Estudos contemporâneos apontam evidências de que os ativos intangíveis têm sido responsáveis pela geração de valor adi

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Fustec, Alan. "Mesure extra-financière et financière du capital immatériel de l'entreprise." Thesis, Lyon, 2017. http://www.theses.fr/2017LYSE3047/document.

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La mesure de la valeur immatérielle de l’entreprise est un sujet de grande préoccupation depuis des années. La présente thèse propose un modèle intégré de mesure de la valeur immatérielle des entreprises. Elle découle d’une alternance permanente entre de la modélisation empirique, des expérimentations en entreprises et des preuves académiques des mêmes concepts et résultats. Elle tente de répondre à cinq besoins qui étaient non couverts ou insuffisamment couverts dans le domaine de l’immatériel:1. Etablir la nécessité pour l’évaluation du capital immatériel d’une approche systémique.2. Définir

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Pham, Hong Nga. "Flood risk assessment focusing on intangible vulnerability for rural floodplain area in Central Vietnam." Kyoto University, 2019. http://hdl.handle.net/2433/244499.

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Barrio, Fraile Estrella. "La gestión de la responsabilidad social corporativa: el caso Unilever España." Doctoral thesis, Universitat Autònoma de Barcelona, 2016. http://hdl.handle.net/10803/384844.

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En los últimos años hemos visto que, tanto en nuestro país como a nivel internacional, han salido a la luz escándalos empresariales que han provocado una creciente desconfianza de la ciudadanía hacia las empresas. Esta pérdida de confianza, junto a otros cambios producidos en el entorno empresarial, han llevado a las organizaciones a cambiar su manera de actuar, ya que han comprendido que no son un ente aislado, sino que forman parte de la sociedad y que su existencia a largo plazo depende de su legitimación ante ésta. Y para ello es imprescindible recuperar la confianza de los ciudadanos. Ant

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Semenzato, Linda <1992&gt. "“Intrinsic and Intangible Value Driving Luxury Brand Purchase: An Analysis on the Luxury Market, Made in Italy Sector and Role of Counterfeiting”." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12611.

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The idea of writing my master thesis was born in Atlanta, where I spent nine months at Robinson College of Business as an exchange student in Global Markets. Throughout my second semester, I had the opportunity to develop my thesis in the marketing department with Dr. Kumar, a Regent professor at Georgia State University. The idea behind the paper is to give the reader a definition of the Luxury Market. In particular, the focus will be on luxury brand. One of the objectives of the thesis is to understand the intrinsic and intangible value that leads customers to purchase a luxury product rat

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Andersson, Mikael, and Tobias Wiklund. "The 21st century company's true value : Intellectual capital disclosure and share prices on Nasdaq OMXS30." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57132.

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The study investigates the relationship between intellectual capital and share prices on the Nasdaq OMXS30 companies between 2001 and 2010. This, by using content analysis to score the companies' disclosure of intellectual capital and linear regression to test for a relationship with the corresponding share prices. We find a significant positive relationship between Price and Intellectual capital only for one of its subcategories: Internal Capital. The other two, Human Capital and External Capital, were both negatively correlated, explaining why we could not see a relationship between our tota

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Alwis, Dee. "The role of intellectual capital in organisational value creation : an application of a theoretical model to two case studies." Thesis, Brunel University, 2004. http://bura.brunel.ac.uk/handle/2438/5068.

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The research in this thesis focuses on the intangible resources of organisations. Intangible resources include an organisation's collective knowledge and learning, leadership talent, the values that shape its culture, routines and processes and the collaborative relationships. These intangible resources are known as intellectual capital (IC) because they support organisational activity along with financial and physical capital. Previous research has classified IC into three principle components of human, organisational and relationship capital and has established a link between IC and organisa

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Leote, Francisco José Mendes. "A relevância dos intangíveis na avaliação das empresas da Euronext." Doctoral thesis, Universidade de Évora, 2016. http://hdl.handle.net/10174/17300.

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Esta tese tem por objetivo estudar a relevância dos ativos intangíveis para o preço de cotação das ações, identificando como é que os fatores não-financeiros condicionam a relevância destes ativos. Neste estudo observaram-se os efeitos dos setores de atividade, características dos países, adoção obrigatória das IAS/IFRS e crise financeira global. Entre as empresas cotadas no mercado Euronext os ativos intangíveis – totais e por categoria – são relevantes para o preço de cotação das ações. A magnitude da relevância do goodwill é maior do que a magnitude dos ativos intangíveis identificáveis. Os

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Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles." Thesis, View thesis, 2002. http://handle.uws.edu.au:8081/1959.7/782.

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Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specific companies. Evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of compan

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Alsén, Elin, and Johanna Moberg. "Värderelevans och immateriella tillgångar : De immateriella tillgångarnas värderelevans för den svenska kapitalmarknaden." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23646.

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Syfte: De immateriella tillgångarna är svårvärderade och diffusa tillgångar. Det har länge pågått en diskussion angående huruvida hantering av de immateriella tillgångarna påverkar värderelevansen och användbarheten av de finansiella rapporterna. Syftet med studien är att undersöka värderelevansen av de redovisade immateriella tillgångarna för kapitalmarknaden utifrån ett redovisningsperspektiv. Metod: Metoden grundas i Ohlson-modellen. Data från årsredovisningar har samlats in och sedan analyserats genom flera multipla regressioner och en korrelationsanalys. Resultat & Slutsats:Resultate

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Zhang, Annie Liqin. "Validation study of intangible business relationship value measurement a thesis submitted to Auckland University of Technology in partial fulfilment of the degree of Master of Business, June 2004 /." Click here to access this resource online, 2004. http://repositoryaut.lconz.ac.nz/theses/86/.

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Gonçalves, Alexandra Cristina Rodrigues. "Contribuição para a medição do impacte do conhecimento na valorização das empresas." Master's thesis, Instituto Superior de Economia e Gestão, 2005. http://hdl.handle.net/10400.5/22047.

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Vivemos hoje no limiar de uma nova era económica, profundamente marcada pelo deslocamento do eixo de criação de valor para um novo factor produtivo e para as actividades a ele associadas - o conhecimento, que, desta forma, adquire um novo papel estratégico e central na economia. É, pois, fundamental que os agentes económicos percebam esta mudança e se adaptem, desenvolvendo novas estratégias baseadas na promoção da inovação e na incorporação de conhecimento, como forma de resposta aos novos mercados globais, cada vez mais competitivos e exigentes. Neste trabalho procuramos reflectir sobre e

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Segal, Andy. "The High Cost and Value of Patents: Finding the Appropriate Balance Between the Rights of the Inventor and the Advancement of Society." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/400.

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Property rights are the backbone of Western Civilization. Capitalism can only be successful if individuals feel secure about the ownership of their assets. Patents are the property rights granted to the inventor by the government. Without these rights, inventors will find it extremely difficult monetizing their contributions to society. Thus, in an effort to incentivize innovation and commit society to human progress, our Founding Fathers built our country on a strong set of intellectual property rights. At the same time, nothing impedes innovation like a monopoly and, in essence, all a patent

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Lipovská, Zuzana. "Problematika Goodwill jako nedílné součásti hodnoty stavebního podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2019. http://www.nusl.cz/ntk/nusl-392217.

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The diploma thesis is focuses on the value of the goodwill and the value of the brand of the selected construction company and the methods currently used for their determination. In the theoretical part of the thesis are described basic theoretical terms, which relate to the issue of goodwill, brand, construction company and their value. I also describe methods of goodwill and brand calculation and managed interview method. At the end of the theoretical part, I described marketing planning. In the practical part of the thesis, the thesis deals with selected methods of valuation of goodwill val

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Freitas, Mariza Branco Rodrigo de. "Valor da marca: um estudo sobre a problemática de sua evidenciação contábil no Brasil." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4473.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>O presente estudo, como investigação acadêmica de abordagem multidisciplinar, tem como objetivo geral contribuir para a identificação de possíveis caminhos que minimizem as discrepâncias verificadas entre os valores contábil e econômico das marcas. Neste contexto, em que o Brasil vivencia a transição para o International Financial Reporting Standards (IFRS), faz-se mister investigar a relação destas normas com a evidenciação da significância econômica desses bens, com o intuito de analisar as restrições normativas à contabilização

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Fullana, Blanca. "Brand patrimony: on the hypertext of the brand asset and its corporate culture and identity principles accountability: a new context-paradigm perspective about one of today's most valuable organizational assets, the managing responsability it conveys and a recommended guide for relevant corporate communications functions and activity." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/401586.

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The present investigation is an approach to brand value from a top-management perspective, asserting that a brand is not merely a commercial value portrayed by a product placed in a market; even less so, a public relations rhetoric avowing a political correctness, but rather a full-length ascribed patrimonial asset that conveys an organization’s cultural response to the societal issues within its activity-bound. In such, considering the brand as an intangible in-management attribute that is portrayed across the entire chain of productivity whilst influencing current and future innovation proce

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Saliba, Juliana Albuquerquer. "O papel dos intangíveis na criação de valor: uma aplicação para o setor de bens de consumo do mercado norte americano." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/564.

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Made available in DSpace on 2016-03-15T19:25:49Z (GMT). No. of bitstreams: 1 Juliana Albuquerquer Saliba.pdf: 1153089 bytes, checksum: 3e44bc91df3992d6dd16d73ec82ce69e (MD5) Previous issue date: 2012-02-08<br>Fundo Mackenzie de Pesquisa<br>The objective of this work is to implement and test constructs, proposed by Gu and Lev (2003, 2011) to measure intangible assets, in the consumer goods sector of public American companies.Using data gathered from DataStream/Thomson-Reuters, were investigated, through panel data analysis, potential linear relationships among constructs denoted by Intangible

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Packard, Jill M. E. "Environmental education and the dimensions of sustainability: An analysis of the curriculum of the Cuahoga Valley Education Center." Ohio University / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1181072399.

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Leote, Francisco José Mendes. "Despesas de investigação e desenvolvimento e o valor das empresas portuguesas." Master's thesis, Universidade de Évora, 2006. http://hdl.handle.net/10174/15790.

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A discussão sobre as despesas de investigação e desenvolvimento quer na óptica contabilística, quer na ótica económica, tem gerado controvérsia. A classificação das despesas de I&D, como custo do exercício ou como ativo, tem sido apontado como uma das causas do desfasamento entre o valor contabilístico e o valor de mercado das empresas. O objetivo desta dissertação é a análise da relevância da informação contabilística contida nas demonstrações financeiras, especialmente da relativa ao investimento em I&D, para o preço de cotaçao das ações das empresas cotadas na bolsa Euronext Lisboa. A inves

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Nilo, Marcelo Timbó. "Fonograma e direito de propriedade: a nova tutela jurídica de bens imateriais transmissíveis pela Internet." Programa de Pós-Graduação em Direito da UFBA, 2011. http://www.repositorio.ufba.br/ri/handle/ri/10710.

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Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-16T19:17:28Z No. of bitstreams: 1 Marcelo Timbo.pdf: 15486487 bytes, checksum: e8e767ea3bc95f49cb7900efe801c7b5 (MD5)<br>Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:23:31Z (GMT) No. of bitstreams: 1 Marcelo Timbo.pdf: 15486487 bytes, checksum: e8e767ea3bc95f49cb7900efe801c7b5 (MD5)<br>Made available in DSpace on 2013-05-09T17:23:31Z (GMT). No. of bitstreams: 1 Marcelo Timbo.pdf: 15486487 bytes, checksum: e8e767ea3bc95f49cb7900efe801c7b5 (MD5) Previous issue date: 2011<br>O presente e

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Langtvet, Malin, and Annika Pettersson. "Immateriella tillgångar i företagsförvärv : En granskande studie av komplexiteten bakom redovisningen av immateriella tillgångar vid företagsförvärv." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72837.

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Bakgrund: Enligt Gauffin & Nilsson råder det ingen enhetlighet för hur immateriella tillgångar redovisas i samband med företagsförvärv. IFRS 3 infördes år 2005 och innebar stora förändringar för företagen avseende redovisningen av immateriella tillgångar vid företagsförvärv. Syfte: Då mycket tyder på att det inte råder någon enhetlighet i företags sätt att redovisa förvärvade immateriella tillgångar, avser denna studie att granska tänkbara bakomliggande faktorer till de skillnader som existerar. Studien vill finna eventuella skillnader mellan företagen och vidare utreda vad skillnaderna ka

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Silva, Wagner Dias da. "Contribui????o a mensura????o e evidencia????o nos relat??rios cont??beis do valor dos contratos com atletas de futebol para as sociedades desportivas : um estudo de caso no Sport Club Corinthians Paulista." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/662.

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Made available in DSpace on 2015-12-04T11:45:37Z (GMT). No. of bitstreams: 1 Wagner_Dias_da_Silva.pdf: 4966556 bytes, checksum: 3f8c64317b12cb262b082525bc735b85 (MD5) Previous issue date: 2004-06-09<br>This thesis identifies, exposes and analyzes some aspects concerning the Sport Societies Accounting, markedly regarding the recognition and disclosure of the value that comes from the right of using the athletes in the Accountings Demonstrations of the soccer clubs after the changes promoted by the Law 9615 of March 24th, 1998 - known as Pel?? Law. The work was carried out as an exploratory s

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Chokki, Kodzo. "Le rôle des actifs incorporels et des facteurs ESG dans les stratégies de portefeuille modernes." Electronic Thesis or Diss., Université de Montpellier (2022-....), 2024. http://www.theses.fr/2024UMOND013.

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Cette thèse explore l'influence des actifs intangibles et des facteurs environnementaux, sociaux et de gouvernance (ESG) sur la performance financière des entreprises et l'efficacité des stratégies d'investissement à travers trois études distinctes qui examinent différentes dimensions de ces interactions. La première étude examine comment l'intégration des actifs intangibles influence la performance d'investissement ajustée au risque dans le cadre du value investing. La deuxième étude étudie l'impact des arrangements de travail flexibles (FWAs) sur la performance d'investissement ajustée au ri

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Eriksson-Wingårdh, Frank, and Felix Kirstein. "Värderelevansen av resultat och bokförda värden över tid : Hög- och lågteknologiska bolag samt IFRS-införandets påverkan." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-376491.

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Uppsatsen undersöker hur väl resultat och bokförda värden förklarar marknadsvärde och avkastning för bolag noterade på Stockholmsbörsen under perioden 1999-2017. Vidare undersöker uppsatsen om värderelevansen av resultat och bokförda värden skiljer sig mellan hög- och lågteknologiska bolag samt om införandet av IFRS har påverkat värderelevansen. Justerad förklaringsgrad för tre regressionsmodeller används för att undersöka värderelevansens förändring över tid. Undersökningen visar att värderelevansen av resultat har minskat. Värderelevansen av bokförda värden av tillgångar och skulder, samt av

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Braune, Erica Sumoyama. "A influência dos ativos intangíveis na criação de valor das empresas de serviços." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/570.

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Made available in DSpace on 2016-03-15T19:25:51Z (GMT). No. of bitstreams: 1 Erica Sumoyama Braune.pdf: 1695612 bytes, checksum: 77d29d722c605b6606c7ccbb7676468f (MD5) Previous issue date: 2012-02-08<br>Fundo Mackenzie de Pesquisa<br>Companies are focusing on intangible assets with the intention of gaining competitive advantage. However, there is not a systematic way to calculate them. Gu and Lev (2003; 2011) propose a model of measurement of intangible assets, where the company's economic performance is generated by physical, financial and intangible assets. Based on this proposal, we calcu

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Oliveira, Juliana Albuquerquer Saliba de. "O papel dos intangíveis na criação de valor: uma aplicação para o setor de bens de consumo do mercado norte americano." Universidade Presbiteriana Mackenzie, 2012. http://tede.mackenzie.br/jspui/handle/tede/584.

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Made available in DSpace on 2016-03-15T19:25:56Z (GMT). No. of bitstreams: 1 Juliana Albuquerquer Saliba.pdf: 1154072 bytes, checksum: 8704c7f53448fef0453b8daada621021 (MD5) Previous issue date: 2012-02-08<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>The objective of this work is to implement and test constructs, proposed by Gu and Lev (2003, 2011) to measure intangible assets, in the consumer goods sector of public American companies. Using data gathered from DataStream/Thomson-Reuters, were investigated, through panel data analysis, potential linear relationships among

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