Journal articles on the topic 'Intangibles'
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Pastor, Damián, Jozef Glova, František Lipták, and Viliam Kováč. "Intangibles and methods for their valuation in financial terms: Literature review." Intangible Capital 13, no. 2 (February 10, 2017): 387. http://dx.doi.org/10.3926/ic.752.
Full textJi, 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.
Full textShakina, Elena, and Angel Barajas. "Intangible-intensive profile of a company: the key to outperforming." Journal of Intellectual Capital 16, no. 4 (October 12, 2015): 721–41. http://dx.doi.org/10.1108/jic-03-2015-0025.
Full textMartins, António, and Daniel Taborda. "Article: BEFIT and Formulary Apportionment: Should Intangibles Be Included in the Formula?" EC Tax Review 31, Issue 3 (May 1, 2022): 131–39. http://dx.doi.org/10.54648/ecta2022013.
Full textJardón, 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.
Full textCrouzet, Nicolas, Janice C. Eberly, Andrea L. Eisfeldt, and Dimitris Papanikolaou. "The Economics of Intangible Capital." Journal of Economic Perspectives 36, no. 3 (August 1, 2022): 29–52. http://dx.doi.org/10.1257/jep.36.3.29.
Full textCeballos Delgado, José Miguel. "Gestión de intangibles en la industria deportiva." Revista La Propiedad Inmaterial, no. 28 (December 10, 2019): 227–58. http://dx.doi.org/10.18601/16571959.n28.08.
Full textShakina, Elena, Angel Barajas, Petr Parshakov, and Aleksei Chadov. "Status-quo vs new strategy in intangibles." Journal of Economic Studies 44, no. 1 (January 9, 2017): 138–53. http://dx.doi.org/10.1108/jes-07-2015-0132.
Full textMaaloul, Anis, Walid Ben Amar, and Daniel Zeghal. "Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations." Journal of Applied Accounting Research 17, no. 4 (November 14, 2016): 421–39. http://dx.doi.org/10.1108/jaar-10-2014-0105.
Full textVisconti, 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.
Full textVallejo Alonso, Belén, José Domingo García Merino, and Gerardo Arregui Ayastuy. "Motives for Financial Valuation of Intangibles and Business Performance in SMEs." Innovar 25, no. 56 (April 1, 2015): 113–27. http://dx.doi.org/10.15446/innovar.v25n56.48994.
Full textKimouche, 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.
Full textAmano, Yoshiaki. "Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan." Journal of International Accounting Research 19, no. 3 (August 24, 2020): 19–36. http://dx.doi.org/10.2308/jiar-19-539.
Full textPacheco, Juliane, and Suliani Rover. "Value Relevance of Intangible Assets Recognized in a Business Combination." Contabilidade Gestão e Governança 24, no. 2 (August 31, 2021): 167–84. http://dx.doi.org/10.51341/1984-3925_2021v24n2a2.
Full textMarques, Maria da Conceiçâo da Costa. "Os activos intangíveis nas contas das empresas do PSI 20 : uma evidência empírica." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 8 (June 1, 2009): 183. http://dx.doi.org/10.18002/pec.v0i8.679.
Full textRamirez, Pablo Gonzalo, and Toyohiko Hachiya. "Measuring the Contribution of Intangibles to Productivity Growth: A Disaggregate Analysis of Japanese Firms." Review of Pacific Basin Financial Markets and Policies 11, no. 02 (June 2008): 151–86. http://dx.doi.org/10.1142/s0219091508001301.
Full textNugent, 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.
Full textRoth, Felix. "Revisiting intangible capital and labour productivity growth, 2000–2015." Journal of Intellectual Capital 21, no. 5 (April 2, 2020): 671–90. http://dx.doi.org/10.1108/jic-05-2019-0119.
Full textDženopoljac, Vladimir, Shahnawaz Muhammed, and Stevo Janošević. "Intangibles and performance in oil and gas industry." Management Decision 57, no. 5 (May 13, 2019): 1267–85. http://dx.doi.org/10.1108/md-11-2017-1139.
Full textGreen, Annie. "Intangible asset knowledge." VINE 38, no. 2 (June 20, 2008): 184–91. http://dx.doi.org/10.1108/03055720810889824.
Full textRodríguez-Pérez, Carlos, and María José Canel. "La resiliencia a la desinformación como un recurso intangible asociado a los países. Análisis de España." Estudios sobre el Mensaje Periodístico 28, no. 4 (December 21, 2022): 855–65. http://dx.doi.org/10.5209/esmp.82723.
Full textRuncev, Nikolce, and Trajanka Makrevska. "INTANGIBLE ECONOMY." KNOWLEDGE - International Journal 47, no. 1 (August 16, 2021): 197–200. http://dx.doi.org/10.35120/kij4701197r.
Full textSimó, Pep, and José María Sallán. "Capital intangible y capital intelectual: Revisión, definiciones y líneas de investigación." Studies of Applied Economics 26, no. 2 (May 30, 2021): 65–78. http://dx.doi.org/10.25115/eea.v26i2.5425.
Full textGarcía‐Ayuso, Manuel. "Intangibles." Journal of Intellectual Capital 4, no. 4 (December 2003): 597–604. http://dx.doi.org/10.1108/14691930310504590.
Full textBryant-Waugh, Rachel. "Intangibles." Advances in Eating Disorders 2, no. 3 (September 2, 2014): 213–15. http://dx.doi.org/10.1080/21662630.2014.954762.
Full textden Hertog, Pim, Rob Bilderbeek, and Sven Maltha. "Intangibles." Futures 29, no. 1 (February 1997): 33–45. http://dx.doi.org/10.1016/s0016-3287(96)00064-x.
Full textJerman, Mateja, Slavka Kavčić, and Bogdan Kavčić. "INTANGIBLES AS FUTURE VALUE CREATORS: THE CASE OF THE HOTEL INDUSTRY." Tourism and hospitality management 15, no. 2 (2009): 153–62. http://dx.doi.org/10.20867/thm.15.2.1.
Full textJones, Stewart. "Does the Capitalization of Intangible Assets Increase the Predictability of Corporate Failure?" Accounting Horizons 25, no. 1 (March 1, 2011): 41–70. http://dx.doi.org/10.2308/acch.2011.25.1.41.
Full textSicoli, Graziella. "The Role of Intangibles in the Creation of Company Value." International Journal of Business and Management 13, no. 9 (August 1, 2018): 161. http://dx.doi.org/10.5539/ijbm.v13n9p161.
Full textTurovets, Yulia. "Intangible assets and the efficiency of manufacturing firms in the age of digitalisation: the Russian case." Engineering Management in Production and Services 13, no. 1 (March 1, 2021): 7–26. http://dx.doi.org/10.2478/emj-2021-0001.
Full textHaji, Abdifatah Ahmed, and Nazli Anum Mohd Ghazali. "The role of intangible assets and liabilities in firm performance: empirical evidence." Journal of Applied Accounting Research 19, no. 1 (February 12, 2018): 42–59. http://dx.doi.org/10.1108/jaar-12-2015-0108.
Full textGuenter, Ryan W., John G. H. Dunn, and Nicholas L. Holt. "Talent Identification in Youth Ice Hockey: Exploring “Intangible” Player Characteristics." Sport Psychologist 33, no. 4 (December 1, 2019): 323–33. http://dx.doi.org/10.1123/tsp.2018-0155.
Full textĎurčová, Júlia, and Marek Pekarčík. "Role of intangible assets in global value chains: Evidence from the Slovak Republic." Strategic Management, no. 00 (2023): 38. http://dx.doi.org/10.5937/straman2300036d.
Full textCurea, Mihaela, Marilena Mironiuc, and Maria Carmen Huian. "Intangibles, Firm Performance, and CEO Characteristics: Spotlight on the EU Electricity and Gas Industry." Sustainability 14, no. 15 (July 27, 2022): 9195. http://dx.doi.org/10.3390/su14159195.
Full textRussell, 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.
Full textGarcía-Gallo, María Dolores, Félix Jiménez-Naharro, Miguel Torres-García, José Guadix-Martín, and Susan L. Giesecke. "Sustainability of Spanish Tourism Start-Ups in the Face of an Economic Crisis." Sustainability 13, no. 4 (February 13, 2021): 2026. http://dx.doi.org/10.3390/su13042026.
Full textBortesi Longhi, Luis. "Los intangibles." Quipukamayoc 22, no. 41 (October 20, 2014): 107. http://dx.doi.org/10.15381/quipu.v22i41.10074.
Full textGodfrey, Jayne M., Wei Lu, and Xu-dong Ji. "Reporting intangibles." Monash Business Review 2, no. 1 (April 2006): 36–41. http://dx.doi.org/10.2104/mbr06010.
Full textGoodridge, Peter, Jonathan Haskel, and Gavin Wallis. "Can Intangible Investment Explain the UK Productivity Puzzle?" National Institute Economic Review 224 (May 2013): R48—R58. http://dx.doi.org/10.1177/002795011322400104.
Full textCorrado, Carol, Jonathan Haskel, Cecilia Jona-Lasinio, and Massimiliano Iommi. "Intangible investment in the EU and US before and since the Great Recession and its contribution to productivity growth." Journal of Infrastructure, Policy and Development 2, no. 1 (February 27, 2018): 11. http://dx.doi.org/10.24294/jipd.v2i1.205.
Full textAmadieu, Paul, Carole Maurel, and Jean-Laurent Viviani. "Intangibles, Export Intensity, and Company Performance in the French Wine Industry." Journal of Wine Economics 8, no. 2 (November 2013): 198–224. http://dx.doi.org/10.1017/jwe.2013.27.
Full textErickson, Scott, and Helen N. Rothberg. "Intangible dynamics in financial services." Journal of Service Theory and Practice 26, no. 5 (September 12, 2016): 642–56. http://dx.doi.org/10.1108/jstp-04-2015-0093.
Full textCatalfo, Pierluigi, and Inge Wulf. "Intangibles disclosure in Management Commentary regulation in Germany and Italy." Journal of Intellectual Capital 17, no. 1 (January 11, 2016): 103–19. http://dx.doi.org/10.1108/jic-09-2015-0083.
Full textShakina, Elena, Mariia Molodchik, and Angel Barajas. "Endogenous value creation: managerial decisions on intangibles." Management Research Review 40, no. 4 (April 18, 2017): 410–28. http://dx.doi.org/10.1108/mrr-01-2016-0026.
Full textHINCAPIÉ, JUAN PABLO. "Análisis crítico del contenido discursivo: una aproximación hermenéutica al concepto de activos intangibles desde dos perspectivas normativas." Criterio Libre 18, no. 31 (December 16, 2019): 113–44. http://dx.doi.org/10.18041/1900-0642/criteriolibre.2019v18n31.6133.
Full textLevey, Marc M. "The High Court in India Relies on OECD Approach for Marketing Intangibles in the Maruti Suzuki Case." Intertax 38, Issue 12 (December 1, 2010): 672–80. http://dx.doi.org/10.54648/taxi2010071.
Full textGarcía-Zambrano, Lidia, Arturo Rodríguez-Castellanos, and José Domingo García-Merino. "Una gestión activa de los intangibles empresariales y su incidencia en los resultados financieros de un modo sostenible." Studies of Applied Economics 32, no. 3 (March 5, 2020): 1117. http://dx.doi.org/10.25115/eea.v32i3.3250.
Full textCañibano Calvo, Leandro. "relevancia de los intangibles en la información financiera." Contaduría Universidad de Antioquia, no. 60 (February 28, 2013): 41–54. http://dx.doi.org/10.17533/udea.rc.14683.
Full textCastilla Polo, Francisca, and Consuelo Ruíz Rodríguez. "The intangible index in bank management." Intangible Capital 15, no. 3 (December 30, 2019): 171. http://dx.doi.org/10.3926/ic.1366.
Full textGarcía Zapata, Teonila, Jorge Vergiu Canto, Rosario Párraga Velásquez, and Néstor Santos Jimenéz. "Desarrollo de un modelo Multifactorial y dinámico para la medición de los intangibles de empresas de manufactura." Industrial Data 10, no. 1 (March 20, 2014): 059. http://dx.doi.org/10.15381/idata.v10i1.6351.
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