Relevant bibliographies by topics / Intangible value

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Intangible value'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 June 2025

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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 (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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L. Eisfeldt, Andrea, Edward T. Kim, and Dimitris Papanikolaou. "Intangible Value." Critical Finance Review 11, no. 2 (2022): 299–332. http://dx.doi.org/10.1561/104.00000113.

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Shakina, Elena, and Mariya Molodchik. "Intangible-driven value creation: supporting and obstructing factors." Measuring Business Excellence 18, no. 3 (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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Pacheco, Juliane, and Suliani Rover. "Value Relevance of Intangible Assets Recognized in a Business Combination." Contabilidade Gestão e Governança 24, no. 2 (2021): 167–84. http://dx.doi.org/10.51341/1984-3925_2021v24n2a2.

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Objective: To verify the value relevance of intangible assets recognized in a business combination of Brazilian publicly traded companies.Method: The sample of 165 companies, covering 962 observations, from 2010 to 2017, was analyzed using five panel data regressions based on Ohlson’s model (1995; 2005) to test four research hypotheses.Originality/Relevance: Value relevance studies have analyzed goodwill, but there are gaps this study seeks to fill. The study addresses the value relevance of intangibles assets recognized in a business combination for the stock market, exploring goodwill and other types of intangibles recognized in a business combination. Also, IFRS 3 was discussed in 2015, bringing the stock market’s perspective and the standard application to the center of accounting research.Results: The results showed that goodwill represents 23% to 30% of intangible assets recorded in the balance sheet, while other intangibles identified represent around 5.6%. As for value relevance, it was observed that both the recognized value of the intangible assets and, when segregated in goodwill and in identified intangible assets, were significant and positively related to the market value. Concerning the nature of intangibles recognized in business combinations, some of them were related to market value.Theoretical/Methodological contributions: The research contributes to value relevance literature on business combinations, allowing us to understand that they are relevant to the stock market and contribute to Brazilian companies’ market value.
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Cabral, Rafael de Oliveira, Gracielly Pereira Da Silva, Robelius De-Bortoli, and Gabriel Francisco Da Silva. "Certification seal to value tangible and intangible assets." Concilium 23, no. 6 (2023): 440–50. http://dx.doi.org/10.53660/clm-1144-23d34.

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Valuing Intangible Assets is an advantage for companies and institutions that want to keep in constant evolution and development. This scientific article aims to demonstrate and explain the difference between tangible and intangible assets. Check why and how the certification seal values tangible and intangible assets, as well as its contribution to avoiding the process of degradation and amortization. In this work, we focused on the intangibles, mainly the Certification Seals, as they are part of the work group's project. We conclude that value management must be done through special control of Intellectual Property Sciences and Technological Prospecting.
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Runcev, Nikolce, and Trajanka Makrevska. "INTANGIBLE ECONOMY." KNOWLEDGE - International Journal 47, no. 1 (2021): 197–200. http://dx.doi.org/10.35120/kij4701197r.

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The process of committing time, resources and money in order to produce useful things in the future is, from an economic point of view a defining part of what business, governments and individuals do. Over the last few decades, the nature of investment has been changing to large extent.
 The type of investment that has risen dramatically is intangible: investment in ideas, in knowledge, in aesthetic content, in software, in brands, in networks and relationship.
 The paper describes this change and why has happened.
 Any investments, tangible or intangible, is a step into the unknown. No businesses know for sure what the return will be. First of all, owing to its invisibility, intangible investments tend to be worth less if they fail. It’s harder to recover their value by simply selling them.
 The upside of an intangible investment is potentially much higher, since it is more likely to benefit from scale (so a modest investment can reap a big return) or synergies (increasing its value directly). So when things go wrong, intangibles tend to be worth less, and when they go well, they tend to be worth much more.
 The tendency of intangible investments to generate spillovers makes radically harder to estimate the future returns to the company. And the absence of markets for many intangibles (which contributes to their sunkenness) makes it harder to form a realistic estimate of their value.
 Intangibles also tend to be contested. People and businesses will often vie to see who control them, own them, or benefit from them. This is partly a function of spillovers.
 Intangibles have four unusual economic properties. These properties can exist with tangible investments, but on the whole intangible assets exhibit them to a greater degree.
 The numerous reasons for the growth of intangible investment, including the changing balance of services and manufacturing in the economy, globalization, the increased liberalization of markets, development in IT and management technologies, and the changing input costs of services(which play a greater role in intangible investment).
 This paper looks at the role of intangibles in secular stagnation, the puzzling fall in investment and productivity growth seen in major economy in recent years. We argue the increasing importance of intangible investment may have an important role to play in this troubling phenomenon.
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Shakina, Elena, Julia Naidenova, and Angel Barajas. "Shadow prices for intangible resources." Journal of Intellectual Capital 23, no. 3 (2022): 666–86. https://doi.org/10.1108/JIC-02-2020-0031.

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Purpose Focusing on managerial problems related to the measurement of intangibles, this paper develops and validates a hedonic-pricing methodology for the evaluation of the intangible resources of companies obtaining their shadow prices. Design/methodology/approach The paper adapts a hedonic-pricing methodology developed primarily for markets in real estate and secondhand cars to define how much intangibles may contribute to companies' market value. A certain calibration of the original tool has been developed to make this methodology appropriate for interpretation and practical use. The main advantage of this approach is that it allows for an evaluation of the shadow prices of intangible resources. These prices can be interpreted as the market value of the intangible resources which are not reflected on the balance sheet. Findings The results of this study demonstrate that hedonic pricing with a self-selection correction generates robust estimates. As one can see, the positive contribution of a high endowment of intangibles for all shadow prices is confirmed through estimations using two different techniques. Meanwhile, the negative effect of a low endowment is even more evident for the baseline model. This model shows consistent negative shadow prices for the majority of underinvested intangibles. Brands have the highest shadow prices in the introduced models; human capital, as measured by the qualification of top management and investments in employees, has likewise demonstrated high prices. However, most structural resources seem to be not reflected to a large degree in companies' market value. Practical implications This paper brings new opportunities to obtain the monetary value of intangible resources based on estimated market prices of a corporation's resource portfolio. These prices may be used for several purposes – for example, benchmarking for performance management, capital budgeting or knowledge-management practices. Moreover, by having methodological value, this study opens ways to evaluate any other intangibles which are not explicitly discussed in the empirical test of this particular study. Originality/value This study primarily contributes to the methodological advancement of evaluation of corporate intangible resources. It departs from the conventional hedonic-pricing mechanism to identify cogent estimates to intangibles in monetary terms. Importantly, this mechanism implies individual shadow prices for specific intangible resources which makes the contribution of this study unique for the existing literature, both within resource-based and value-based views.
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DIFALLA, Samhi Abdelaty. "The impact of green innovations accounting on firm value: Moderating role of intangible assets in Saudi industrial sector." International Journal of Innovative Research and Scientific Studies 8, no. 2 (2025): 249–64. https://doi.org/10.53894/ijirss.v8i2.5143.

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The purpose of this study is to close the gap in the literature and offer new perspectives on the relationship between business value, green innovation, accounting, and intangible assets. This study seeks to increase our knowledge of how intangible assets mediate the relationship between company value and green innovation accounting. The study sample is composed of manufacturing businesses from 13 Saudi Arabian industrial locations. The total final sample collected consists of 727 industrial firms in the Saudi environment for the year ended in 2023. Results indicate that green innovation accounting has a positive effect on firm value, and intangible assets also positively affect firm value. Increasing the components of intangible assets leads to a greater increase in firm value, and the interaction between the total green innovation index and the logarithm of capitalized intangibles results in a further increase in firm value. The results also show that the interaction between green innovation, measured by the natural logarithm of R&D, and the components of intangible assets positively affects firm value. Increasing the interaction between green innovation, measured by the natural logarithm of R&D, and intangible assets leads to a further increase in firm value.
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Russell, Mark. "The valuation of pharmaceutical intangibles." Journal of Intellectual Capital 17, no. 3 (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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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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Dissertations / Theses on the topic "Intangible value"

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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 intangibiles emersi dalla letteratura, verranno presentati, nel tentativo di validare un nesso di causalità tra Civ e Performance aziendale, i risultati di un'analisi che considera l'esistenza di una relazione tra Civ ed Ebitda Margin.
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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 &amp; 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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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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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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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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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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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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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 perceptions in the appropriate business context. The data collection methods included unstructured interviews of people holding key decision making positions within their organizations. The conceptual nature of intellectual capital and commercialization enabled the research to be viewed from a phenomenological perspective and aspects of grounded theory were applied in seeking meaning from interviewee perceptions to surface a theoretical model. The data analysis included coding of the interview transcripts utilizing NVivo qualitative research software and sorting the data into nodes. The nodes represented categories of information which became the foundations of the constructs. These nodes were examined for relationship and meaning until a theoretical model emerged from the data. The findings culminated in six (6) main constructs which were subsequently aggregated to form a composite model of factors which influence the commercialization process.In addition a further discovery was made in terms of an `Intellectual Capital Approach' model which enables a classification and hierarchical relationship of intellectual capital to be mapped as a starting point for problem solving and strategy formulation. The results of this research have immediate application to business in terms of informing management about identification of intellectual capital and to consider alternative scenarios for wealth creation by way of commercialization.
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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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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. American Bar Association, Section of Business Law, 2007.

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Martin, Beyerlein Michael, Beyerlein Susan T, and Kennedy Frances A, eds. Collaborative capital: Creating intangible value. Elsevier JAI, 2005.

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

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Coopers & Lybrand Deloitte., ed. Intangible assets: Their value and how to report it. Coopers & Lybrand Deloitte, 1990.

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

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

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1958-, Harmon David, and Putney Allen D, eds. The full value of parks: From economics to the intangible. Rowman & Littlefield Publishers, 2003.

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A, Capraro Joseph, and Massachusetts Continuing Legal Education, Inc. (1982- ), eds. Maximizing the value of your intellectual property portfolio: As capital, as currency, as a competitive advantage. Massachusetts Continuing Legal Education, 2002.

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1955-, Tissen René Johannes, ed. Weightless wealth: Finding your real value in a future of intangible assets. Financial Times Prentice Hall, 2000.

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Mard, Michael J. Valuation for financial reporting: Fair value, business combinations, intangible assets, goodwill and impairment analysis. 3rd ed. Wiley, 2011.

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Book chapters on the topic "Intangible value"

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Paolo, De Angeli, and Pollono Evandro. "Quantifying intangible benefits." In Value First, Then Price, 2nd ed. Routledge, 2021. http://dx.doi.org/10.4324/9781003177937-14.

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

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

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

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Moro-Visconti, Roberto. "Profitability, Intangible Value Creation, and Scalability Patterns." In Startup Valuation. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-77469-0_3.

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Sandner, Philipp. "The Market Value of R&D, Patents, and Trademarks." In The Valuation of Intangible Assets. 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. 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. 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. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-20154-8_51.

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Dimas, Petros, Felix Roth, and Aggelos Tsakanikas. "The role of intangibles and global value chains for productivity." In Intangible Assets, Productivity and Economic Growth. Routledge, 2023. http://dx.doi.org/10.4324/9781003324225-13.

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Conference papers on the topic "Intangible value"

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Domínguez Gil, Salvador, Andrea San José Cabrero, Antonio Sánchez Gea, Pilar Miguel-sin, and Gema Ramírez Pacheco. "Towards Intangible Value Quantification: Scope, Limits & Shortages of Artificial Intelligence applications." In CARMA 2024 - 6th International Conference on Advanced Research Methods and Analytics. Universitat Politècnica de València, 2024. http://dx.doi.org/10.4995/carma2024.2024.17839.

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The application of Artificial Intelligence (AI) in the realm of economic markets, particularly in the business and real estate sectors, has witnessed substantial growth. However, its effectiveness is curtailed by several limitations, especially in the context of the rising valuation of intangible assets. The intangible nature of assets such as brand value, environmental impact or social impact, among others, presents a challenge for AI, which relies on quantifiable data for analysis and decision-making. The intrinsic volatility and uncertainty of markets, heightened by the intangible asset valuation, further complicate the AI's predictive accuracy and adaptability throughout the time.AI models, primarily dependent on historical data, struggle to accurately forecast market movements influenced by intangible factors, which are often subjective and dynamically changing. This limitation is particularly pronounced in the real estate promotion sector, where the perceived value of properties can be significantly affected by intangible elements like location prestige or architectural uniqueness. Additionally, the ethical implications of AI deployment, such as data privacy concerns and potential biases in algorithmic decision-making, pose further constraints on its application in these sectors. While AI offers transformative potential for economic markets, its current limitations in handling the valuation of intangibles, market volatility, and ethical considerations necessitate a cautious and complementary approach to its integration into business and real estate promotion strategies, specially in the concern of life-cycle approaches.
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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. 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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Vuković, Dijana, Sanja Varlaj, and Sara Simić. "The Role and Importance of Women in the Revitalization of Intangible Heritage in Order to Maintain the Competitiveness of the Destination." In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.2022.153.

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Within the Croatian intangible cultural heritage, traditions and customs, due to their specific functions, occupy a unique place in tourism. The oral transmission of tradition, the culture of memory is manifested in the contemporary application of traditional customs as the most vital mod­el of duration, regardless of the new way of life in which traditional customs have lost their significance. This paper aims to highlight women’s role in tra­dition’s transference – a practice that belongs to women within the frame­work of intangible cultural heritage, but also female creativity which is closely related to sustainable tourism. Protected cultural goods of intangi­ble heritage represent forms of cultural expression of particular importance in a certain area. Their historical roots testify to their exceptional value from a historical, artistic, ethnographic, sociological, anthropological, linguistic, or literary point of view. Intangible cultural heritage, which is passed down from generation to generation, provides a sense of identity and continuity and thus promotes respect for cultural diversity and human creativity. The paper aims to point out the role of intangible cultural heritage as a genera­tor of destination development and the active role of women.
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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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Yang, Gao, and Ma Yi Fei. "The Artistic Value of Shandong Intangible Cultural Heritage Folk Dance." In 2022 International Conference on Comprehensive Art and Cultural Communication (CACC 2022). Atlantis Press, 2022. http://dx.doi.org/10.2991/assehr.k.220502.074.

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XUE, FELIX. "THE APPLICATION AND VALUE OF MARXIST HISTORICAL METHODOLOGY IN THE STUDY OF INTANGIBLE CULTURAL HERITAGE—TAKING CHIBI GREEN BRICK TEA AS AN EXAMPLE." In 2023 9TH INTERNATIONAL SYMPOSIUM ON SOCIAL SCIENCE. Destech Publications, Inc., 2023. http://dx.doi.org/10.12783/dtssehs/isss2023/36049.

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[Research Significance] The Marxist view of social and historical development believes that the world is not a static collection, but is composed of countless processes, and each thing has its own process of production, development and death.[1] Looking at intangible cultural heritage from the perspective of history, it can make our country's intangible cultural heritage integrate with modern life while maintaining historical traditions, and realize the development and extension of cultural essence, which has scientific guiding significance.[Research purposes] In the era of ever-changing history, many traditional cultures are facing the risk of disappearing and being lost, and also facing the challenges of living inheritance and innovative development. Therefore, using the Marxist historical methodology to protect and inherit intangible cultural heritage is a good entry point between ideological and political education and intangible cultural heritage culture.[Research methods] The article uses research methods such as literature research method, social practice investigation method and interdisciplinary research method to explore the application of Marxist historical methodology in intangible cultural heritage research.[Analysis conclusion] Guiding the protection and inheritance of intangible cultural heritage with scientific theory can promote the in-depth study of Marxist historical methodology and deepen the comprehensive understanding of the development of intangible cultural heritage protection, which makes this research have the dual value of combining theory and practice.
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Perwito, Perwito, Nugraha Nugraha, Gisman Gisman, and Gunardi Gunardi. "Intangible Asset Moderation and the Sustainable Investment and Firm Value Relation." In Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.18-11-2020.2311719.

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Reports on the topic "Intangible value"

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Eisfeldt, Andrea, Edward Kim, and Dimitris Papanikolaou. Intangible Value. National Bureau of Economic Research, 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, 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. National Bureau of Economic Research, 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. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w25242.

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Rigby, Dan, Michael Burton, Katherine Payne, Zachary Payne-Thompson, Stuart Wright, and Sarah O’Brien. Impacts of Food Hypersensitivities on Quality of Life in the UK and Willingness to Pay (WTP) to remove those impacts. Food Standards Agency, 2022. http://dx.doi.org/10.46756/sci.fsa.kij502.

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This project concerns the impacts of food hypersensitivity on people’s quality of life and the monetary value people assign to the removal of those impacts. Food hypersensitivities (FHS) are, in this report, defined as comprising food allergy, coeliac disease and food intolerance. Estimates of the economic value of removal of food hypersensitivity were generated from a stated preference (SP) survey in which people completed a discrete choice experiment (DCE). The DCE comprised of choices between (i) no change in respondents’ food hypersensitivity and (ii) the condition being removed for a specified period, at a cost. The surveys were conducted between July and December 2021 by adults regarding their own food hypersensitivity or by parents/carers regarding their child’s food hypersensitivity. The samples comprised 1426 adults and 716 parents. The average WTP for the removal of an adult’s FHS for a year, pooled across all conditions was £718. For models estimated separately by condition, the WTP values for food allergy, coeliac disease and food intolerance were £1064, £1342 and £540 respectively. In models estimated on DCE data from parents regarding their children’s food hypersensitivity the average WTP, pooled across all conditions, was £2501. The annual WTP values by condition were: £2766 for food allergy; £1628 for coeliac disease; £1689 for food intolerance. Respondents rated their (child’s) health and the impacts of their (child’s) FHS using several established instruments including the Food Allergy Quality of Life Questionnaire (FAQLQ); Food Intolerance Quality of Life Questionnaire (FIQLQ); Coeliac Disease Quality of Life Questionnaire, (CDQ). In the adult allergy and intolerance models we find robust evidence of effects of the perceived severity of FHS on WTP – the higher people’s FAQLQ and FIQLQ scores, the more they are willing to pay to remove their condition. There was no effect of variation in the CDQ score on WTP to remove coeliac disease. In the child WTP results we find condition-severity effects in the coeliac sample: the worse the child’s CDQ score the higher the parents’ WTP to remove the condition. The WTP values are estimates of the combined annual costs associated with (i) the intangible costs including the pain, anxiety, inconvenience and anxiety caused by FHS and (ii) additional incurred costs (time and money) and lost earnings. The values can be incorporated into the FSA Cost of Illness (COI) model, the Burden of Foodborne disease in the UK (Opens in a new window) which is currently used to measure the annual, social, cost of foodborne disease. A Best Worst Scaling (BWS) exercise was conducted to identify the relative importance of the many and diverse impacts which comprise the FAQLQ, FIQLQ and CDQ instruments. The BWS results indicate that people assign very different levels of importance to the impacts comprising the three instruments. This unequal prioritisation contrasts with the equal weighting used in the construction of the FAQLQ, FIQLQ and CDQ measures. Embarrassment and fear related to eating out or social situations feature in the top three impacts for all the conditions. Identifying the effects which most affect quality of life (from the perspective of people living with those conditions) has the potential to inform policy and practice by both regulators and private organisations such as food business operators.
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Kelly, Luke. Lessons Learned on Cultural Heritage Protection in Conflict and Protracted Crisis. Institute of Development Studies (IDS), 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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Adris Saaed, Saaed, and Wafaa Sabah Khuder. The Language of the People of Bashiqa: A Vehicle of their Intangible Cultural Heritage. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/creid.2022.003.

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The current study is an attempt to provide a linguistic, a historical, as well as a sociocultural record of the language variety spoken in Bashiqa (Northern Iraq) by one of the communities which represents a religious minority in Iraq known as Yazidis. This language is an example of an under-researched language diversity. This research draws on a sample of eleven in-depth semi-structured interviews with Yezidi men and women from Bashiqa, Iraq. The analysis of these interviews has yielded a number of points which help in documenting and preserving this language variety. The study concludes that the language used in Bashiqa is an ancient hybrid regional dialect in which many values and meanings are embedded. In short, the Yazidis understand their language as a vehicle of their intangible cultural heritage.
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Green, Crystal, Fares Georges Khalil, Laren Ziegler, and Ariunkhishig Gonchigdorj. The Resource Portfolio: Maximising Investments in Education Innovation. HundrED, 2024. http://dx.doi.org/10.58261/omys3131.

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In this report, we propose resourcing the implementation of innovations at scale through a more holistic approach to how people share and regenerate the energy to enact innovation and sustain quality education. This approach has significant implications for how public and private funders of education might rethink their strategies for resourcing change, particularly by recognizing the diverse types of resources required to support meaningful transformation. We propose five types of resources that, when employed in combination, can sustain the implementation of education innovations at scale: financial, material, social, values, and time resources. Next, we examine ten cases to develop a deeper understanding of how implementation is being resourced when innovations are reaching scale. We specifically look at what drove the innovators to develop their innovation, or their ‘call to action’; who and what resources helped them on their scaling journey; and where they are headed next to secure resources for a sustainable future. We also highlight how the resource categories outlined above (financial, material, social, values, time) show up in the experiences of the innovators. Expanding the notion of resources beyond tangible assets, such as capital, is essential for fostering creativity and innovation. Elements like play, empathy, and the joy of nature are often undervalued, but they contribute significantly to the generative process. Moving forward, further research is needed to explore innovative financing mechanisms for smaller organisations, enhance teacher professional development, and better utilise evidence in decision-making. To sustain education innovations at scale, we must recognise and integrate diverse resources, both tangible and intangible, while fostering flexible funding mechanisms. A holistic approach, combining financial support with investments in people, values, and time, is essential for creating meaningful and lasting education transformation.
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