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Journal articles on the topic 'Intangible value'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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

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2

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’ performanc

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4

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 ot

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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

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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 unk

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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

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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 accou

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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 d

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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 a

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Stepnov, Maksym, and Nataly Amalyan. "MANAGEMENT OF INTELLECTUAL CAPITAL AS AN INGREDIENT OF INTANGIBLE ASSETS IN HOTEL INDUSTRY." Business, Economics, Sustainability, Leadership and Innovation, no. 8 (June 1, 2022): 37–46. http://dx.doi.org/10.37659/2663-5070-2022-8-37-46.

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In the period of accelerated development of the knowledge-based economy, intangible assets are increasingly viewed as a critical element of the growth of almost any existing business sphere. Despite the fact that intangible assets cannot be seen or touched, they nonetheless have value and are critical to a company’s success and growth. Intangibles as a whole and intellectual capital in particular can also add to the value of a company’s equity. As a result, intangible asset maintenance and management might be the difference between success and failure. Hence, identifying and developing a solid

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Jardón, Carlos Fernández, Mariia Molodchik, and Sofiia Paklina. "Strategic behaviour of Russian companies with regard to intangibles." Management Decision 56, no. 11 (2018): 2373–90. http://dx.doi.org/10.1108/md-04-2017-0399.

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Purpose The purpose of this paper is to explore strategy-specific competencies with regard to intangibles and provides empirical evidence of intangible-based strategy groups for Russian companies. Additionally, the study examines the link between intangible-based strategy and company performance. Design/methodology/approach The paper uses strategic group theory and the resource-based view framework to identify similar strategic behaviour of companies by employment of intangibles. In line with the intellectual capital concept, the study provides a cluster analysis that considers four types of i

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Dancaková, Darya, Jakub Sopko, Jozef Glova, and Alena Andrejovská. "The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence." Mathematics 10, no. 20 (2022): 3819. http://dx.doi.org/10.3390/math10203819.

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The impact of corporate intangibles on a company’s market value has been a widely debated topic. A large body of literature has separately examined the industry’s effect- or firm-specific attributes, such as industry type, company size, company age, or indebtedness and profitability, on the motivation to disclose information on intangible assets, but without considering a comprehensive view. This paper examines the role intangible assets play in a firm’s market valuation besides other firm-specific characteristics. The reducted dataset we use in this study comprises 250 publicly traded compani

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Visconti, Roberto Moro. "Leveraging value with intangibles: more guarantees with less collateral?" Corporate Ownership and Control 13, no. 1 (2015): 241–53. http://dx.doi.org/10.22495/cocv13i1c2p3.

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This paper shows how intangibles can create scalable value, levered by debt and serviced by intangible-driven incremental EBITDA and cash flows. Intangibles intrinsically incorporate information asymmetries and may so discourage debt, but are also a vital component of cash generating value, so representing a key factor for debt servicing, with paradoxical effects (more guarantees with less collateral?). Operating leverage is enhanced by scalability, an intrinsic characteristic of many intangibles, with a positive impact on cash generation and consequent debt servicing. Ability to improve cash

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15

Crouzet, Nicolas, Janice C. Eberly, Andrea L. Eisfeldt, and Dimitris Papanikolaou. "The Economics of Intangible Capital." Journal of Economic Perspectives 36, no. 3 (2022): 29–52. http://dx.doi.org/10.1257/jep.36.3.29.

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Intangible assets are a large and growing part of firms’ capital stocks. Intangibles are accumulated via investment—foregoing consumption today for output in the future—but they lack a physical presence. Rather than stopping with this “lack,” we instead focus on the positive properties of intangibles. Specifically, intangibles must be stored, so characteristics of the storage medium have important implications for their value and use. These properties include non-rivalry, allowing the intangible to be used simultaneously in different production streams, and limited excludability, which prevent

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Haji, Abdifatah Ahmed, and Nazli Anum Mohd Ghazali. "The role of intangible assets and liabilities in firm performance: empirical evidence." Journal of Applied Accounting Research 19, no. 1 (2018): 42–59. http://dx.doi.org/10.1108/jaar-12-2015-0108.

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Purpose The purpose of this paper is primarily to explore the extent of intangible assets and liabilities of large Malaysian companies. The authors also examine whether intangible assets and liabilities of a firm have similar or contrasting roles in firm performance. Design/methodology/approach Using a direct and straightforward measure of intangible assets and liabilities, the authors examine a large pool of data from large Malaysian companies over a six-year period spanning from 2008 to 2013. Findings The longitudinal analyses show a significant number of the sample companies, between 34 and

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Maaloul, 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 (2016): 421–39. http://dx.doi.org/10.1108/jaar-10-2014-0105.

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Purpose The purpose of this paper is to investigate the relationship between voluntary disclosure of intangibles and financial analysts’ earnings forecasts properties. Design/methodology/approach Disclosures about intangible assets were hand-collected through content analysis of annual reports of a sample of US non-financial firms, while analysts’ earnings forecasts properties were collected from Bloomberg Professional database. The authors relied on correlation and multivariate regression analyses to test the research hypotheses. Findings The results show that increased intangible disclosures

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18

Amano, Yoshiaki. "Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan." Journal of International Accounting Research 19, no. 3 (2020): 19–36. http://dx.doi.org/10.2308/jiar-19-539.

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ABSTRACT This study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting Principles. Prior research suggests that capitalization of intangibles is preferred by firms with larger intangibles and that it enables them to increase intangible investments. Using empirical data from Japanese IFRS adopters, this study analyzes the relationship between firms' intangible asset amounts and their volu

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Seo, Hyeon Sik, and YoungJun Kim. "INTANGIBLE ASSETS INVESTMENT AND FIRMS’ PERFORMANCE: EVIDENCE FROM SMALL AND MEDIUM-SIZED ENTERPRISES IN KOREA." Journal of Business Economics and Management 21, no. 2 (2020): 421–45. http://dx.doi.org/10.3846/jbem.2020.12022.

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While many studies have examined the relationship between investment in intangibles assets and performance in large corporations, current research is lacking in regard to intangible investments in small and medium enterprises (SMEs). This study looks at SMEs in which intangible investments would usually be minor because they tend to consider intangible investment as an inefficient cost and concentrate on investments in tangible assets. This paper aims to contribute to the current literature and suggests that investment in the intangible assets of (human capital, advertising, R&D) is essent

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Nugent, John N., Alex Pomelnikov, and Kerry Webb. "Intangibles: A Puffing of the Wares?" International Journal of Accounting and Financial Reporting 9, no. 1 (2019): 340. http://dx.doi.org/10.5296/ijafr.v9i1.14301.

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This paper examines the issue of perceived value generated by the assignment of financial value to intangibles in financial reporting. In particular, values assigned to Goodwill and other intangibles in mergers and acquisitions are examined, and the impact of such intangible valuations as a potential misperception/misdirection as to true underlying entity value is examined.

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Zhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and

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Nussenbaum, Maurice. "Fair value and intangible assets." Revue d'économie financière (English ed.) 71, no. 2 (2003): 57–71. http://dx.doi.org/10.3406/ecofi.2003.4746.

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23

Jeong, Kwang-Hwa, Sang-Ryul Lee, and Yi-Bae Kim. "Social Value and Intangible Assets." Institute of Management and Economy Research 11, no. 3 (2020): 153–67. http://dx.doi.org/10.32599/apjb.11.3.202009.153.

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Rath, Ray. "Intangible Assets and Share Value." CFA Institute Magazine 29, no. 1 (2018): 21–23. http://dx.doi.org/10.2469/cfm.v29.n1.8.

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Nordberg, Donald. "Communicating Intangible Sources of Value." Journal of General Management 26, no. 4 (2001): 28–46. http://dx.doi.org/10.1177/030630700102600403.

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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 (2017): 387. http://dx.doi.org/10.3926/ic.752.

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Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangib

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y, y., f. f, and f. f. "Effects of Cash Holding and Intangible Assets on Firm Value." Global Convergence Research Academy 2, no. 2 (2023): 102–10. http://dx.doi.org/10.57199/jgcr.2023.2.2.102.

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We examine the effects of cash holding and intangible assets on firm value. Using the listed companies in the KOSPI and KOSDAQ markets, we find the following results. First, cash holding and intangible assets are positively related to firm value measured by Tobin’s Q(TQ) for the KOSPI market. Second, intangible assets are positively related to TQ for the KOSDAQ market. But cash holding is not related to TQ for the KOSDAQ market. Third, cash holding is positively related to economic value added (EVA) for the KOSPI market, while intangible assets are negatively related to EVA for the KOSPI marke

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Kimouche, Bilal, and Abdenaser Rouabhi. "The impact of intangibles on the value relevance of accounting information: Evidence from French companies." Intangible Capital 12, no. 2 (2016): 506. http://dx.doi.org/10.3926/ic.653.

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Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a sample of French listed companies, over the nine-year period of 2005 to 2013. Starting of Ohlson’s (1995) model, the correlation analysis and the linear multiple regressions have been applied. Findings: We find that intangibles and traditional accounting measures as a whole are value relevant. Howeve

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Zavalii, T. O. "Intangible value drivers of technology companies in the epoch of digitalization: the necessity for further research." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(50) (January 25, 2022): 23–28. http://dx.doi.org/10.26642/pbo-2021-3(50)-23-28.

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The purpose of this article is to establish the reasons for the relevance of the study of intangible assets of technology companies. According to estimates of various consulting companies («Interbrand», «Forbes», «Brand Finance», «Kantar»), 40–60 % of the Top 10 most valuable global brands of 2020 are technology companies. The most valuable technology brands (14 technology companies from the Top 20 most valuable technology brands of 2020) are located in the United States. There is a paradox of the relevance of the reporting data of technology companies on intangible assets and the fact that in

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Georgiou, Andreas. "Determinants of R&D Value Reporting Bias: An Empirical Study in the EU." ENTRENOVA - ENTerprise REsearch InNOVAtion 10, no. 1 (2024): 506–40. https://doi.org/10.54820/entrenova-2024-0039.

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This study investigates the determinants of R&D value reporting bias in technology sector entities from six EU countries, including Germany and France, using data from 188 entities between 2006 and 2023. The research employs a mixed-method approach, including Pearson correlations, mixed model regressions, and binary logistic regressions, to analyse the relationships between financial leverage ratios, earnings per share, and the performance of intangible assets. The findings indicate significant correlations between financial structure metrics and the Net Present Value (NPV) ratios of intan

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Goodridge, 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.

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This paper investigates whether intangibles might explain the UK productivity puzzle. We note that since the recession: (a) firms have upskilled faster than before; (b) intangible investment in R&D and software has risen whereas tangible investment has fallen; and (c) intangible and telecoms equipment investment slowed in advance of the recession. We have therefore tested to see if: (a) what looks like labour hoarding is actually firms keeping workers who are employed in creating intangible assets; and (b) the current slowdown in TFP growth is due to the spillover effects of the past slowd

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Shakina, Elena, and Angel Barajas. "Intangible-intensive profile of a company: the key to outperforming." Journal of Intellectual Capital 16, no. 4 (2015): 721–41. http://dx.doi.org/10.1108/jic-03-2015-0025.

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Purpose – The purpose of this paper is to reveal and empirically validate a new typology of company strategic profiles regarding intangible resources. Design/methodology/approach – The study is carried out in three steps. The first stage comes to identify the coordinates of intangibles in which strategic profiles are found. The second stage enables a clusterization of more than 1,600 European companies observed during seven years in the coordinates of intangibles. The last step introduces comparative analysis of these clusters in terms of their performance. Findings – As a result of empirical

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Frey, Hannes, and Andreas Oehler. "Intangible assets in Germany." Journal of Applied Accounting Research 15, no. 2 (2014): 235–48. http://dx.doi.org/10.1108/jaar-07-2014-0068.

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Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangible assets. Design/methodology/approach – In a first step, the authors analyse the balance sheet data and the corresponding notes of the companies with regard to reported values of intangible assets and applied

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Shakina, Elena, Angel Barajas, Petr Parshakov, and Aleksei Chadov. "Status-quo vs new strategy in intangibles." Journal of Economic Studies 44, no. 1 (2017): 138–53. http://dx.doi.org/10.1108/jes-07-2015-0132.

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Purpose This study explores company strategies for intangibles. The authors investigate whether it is reasonable for companies to intensify intangibles when the current strategy is not intangible-intensive. The purpose of this paper is to elaborate a theoretical model to describe the strategic decision making in companies. Design/methodology/approach The authors use the Bellman-equation framework to find the conditions under which a change in strategy for intangibles is reasonable. Findings The results determine the parameters of returns on intangibles in different strategies, the optimal inta

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Gianfelici, Cristina. "The Influence of Institutional Factors on the Levels of Unaccounted for Intangible Assets in Firms." International Journal of Accounting and Financial Reporting 14, no. 3 (2024): 1. http://dx.doi.org/10.5296/ijafr.v14i3.22251.

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This research explores the influence of institutional factors on the ratio of unaccounted intangible assets to total intangibles. From an analysis of the top global firms by intangible asset value, the results indicate that a firm’s sector, size, financial leverage, profitability, board size, and organisational complexity are all significant factors affecting the amount of intangible assets that remain unaccounted for in a firm’s financial statements. Further, the most widely used accounting standards worldwide (IFRS and US GAAP) severely limit the types of intangibles that can be recognised i

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Ďurčová, 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.

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Background: Slovak firms are very strongly integrated into globally organized production. However, their position in global value chains (GVCs) concentrates on downstream activities with lower value added generation. Purpose: Intangible assets should be an important driver of the creation and productivity growth of domestic value added and thus of international competitiveness. Key activities supporting the creation and productivity of value added within GVCs can be done through an innovation environment, investments in intangible ICT assets and improving the quality of human capital. Approach

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Grove, Hugh, and Mac Clouse. "Contemporary financial reporting and intangible resources: Implications for corporate governance." Corporate Governance and Organizational Behavior Review 3, no. 1 (2019): 39–47. http://dx.doi.org/10.22495/cgobr_v3_i1_p4.

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The key question of this paper is what are the implications for corporate governance from the emergence of contemporary financial reporting and intangible resources? Going beyond traditional financial reporting, Boards of Directors and corporate executives should investigate the intangible resources of contemporary financial reporting. What intangible resources are causing the huge price to earnings (PE) ratio gap and the huge market to book (M/B) ratio gap for their companies? Possibly such gaps are driven by global brand names, global licensing, customer loyalty, product quality, and product

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Das, Dr Pradip Kumar. "Accounting for Intangible Assets, a Study." Middle East Research Journal of Economics and Management 4, no. 05 (2024): 147–55. http://dx.doi.org/10.36348/merjem.2024.v04i05.002.

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Intangible investments have happened now seminal supply chain for multifold fraternities and economic locales. However, these investments are rarely recognized as assets by accounting standards. In such scenario, pragmatic goodness of an enterprise cannot be reflected in reported financials despite accounting is to equip effective details for its users. In cutting-edge economy, substantiveness of intangible assets initiates considerations towards its reception in accounts. Intangible assets are perceptible non-monetary non-physical potentiality of value bred by novelty, unparalleled organizati

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Shakina, Elena, and Angel Barajas. "Intangible-intensive profiles of companies: protection during the economic crisis of 2008-2009." Journal of Intellectual Capital 17, no. 4 (2016): 758–75. http://dx.doi.org/10.1108/jic-02-2016-0029.

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Purpose This study explores the strategies adopted by companies during the economic crisis of 2008-2009. It investigates whether it is reasonable for companies to intensify their investment in intangibles during recession periods. The purpose of this paper is to find empirical evidence that companies with clear intangible-intensive profiles are likely to outperform those without a clear strategy. Design/methodology/approach This paper explores the intangible-intensive strategies of companies in terms of their dynamics during the pre-crisis, crisis and post-crisis periods. Through dummy regress

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Mishra, Sagarika, and Mike T. Ewing. "Financial constraints and marketing investment: evidence from text analysis." European Journal of Marketing 54, no. 3 (2020): 525–45. http://dx.doi.org/10.1108/ejm-01-2019-0090.

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Purpose The purpose of this study to examine the effect of financial constraint on intangible investment because intangible investment provides an overall picture of marketing investment and activity. Intangible investment also plays a significant role in facilitating future sales. Using a new measure of intangible investment (Peters and Taylor, 2017), the authors first establish that intangible investment is positively related with future sales. Then, using a new text-based measure of financial constraint, the authors show that financial constraint has a significant negative effect on future

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Plikus, Iryna, Victoria Boronos, and Vadym Aleksandrov. "Financial and accounting approaches to definition of the intangible factors impact on the value of the company." Economic Annals-XXI 160, no. 7-8 (2016): 121–25. https://doi.org/10.21003/ea.V160-24.

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Abstract. Introduction. Business value is largely determined by intangible assets, namely intellectual and information resources. Ukrainian companies pay little attention to Research and Development. As a result, they lag behind in their core activities, development, patent and offer very few technological solutions. Therefore, studies related to intangible assets and their role in the creation of enterprise value are vital. The purpose of the article is to evaluate profits of owners who neglect intangible assets which influence the value of the company based at systematisation of the existing

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Jerman, 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.

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The paper aims to provide evidence about the significance of intangibles in the hotel industry. The research investigates their importance for Croatian, Slovenian and Austrian hotel industry in the period 2004–2008. The results prove that despite their growing significance, accentuated by recent research, there is no presence of major growth related to intangible assets in the hotel industry. More detailed analysis further demonstrates that the hotel industry does not operate with a major share of intangibles in comparison with the largest domestic companies. Additional results point to the fa

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Castilla Polo, Francisca, and Consuelo Ruíz Rodríguez. "The intangible index in bank management." Intangible Capital 15, no. 3 (2019): 171. http://dx.doi.org/10.3926/ic.1366.

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Purpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain.Design/methodology/approach: In a first section of the methodology, it has been carried out a content analysis using five categories that cover all the terms that were considered the most relevant in the literature on intangible assets: concepts of in

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Shih, Nien-Su. "How Intangible Dynamics Influence Firm Value." Journal of Mathematical Finance 03, no. 02 (2013): 323–28. http://dx.doi.org/10.4236/jmf.2013.32032.

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Palan, Ronen. "The financial crisis and intangible value." Capital & Class 37, no. 1 (2013): 65–77. http://dx.doi.org/10.1177/0309816812472967.

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Marr, Bernard. "Strategic management of intangible value drivers." Handbook of Business Strategy 6, no. 1 (2005): 147–54. http://dx.doi.org/10.1108/08944310510557161.

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Organizations are recognizing that if they want to survive and prosper in the long run they need to strategically manage their intangible assets. New theories of strategic management such as the resource‐based view show that organizations can only gain sustainable competitive advantages if they are focusing on the development of their value drivers. Intangible assets such as know‐how, brands, copyrights, patents and relationships with customers or suppliers, are key value drivers in today’s business world. It is therefore critical for organizations to identify, understand, and manage these org

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Mackenzie, Craig. "The intangible value IN SOCIAL ACCOUNTING." Measuring Business Excellence 3, no. 1 (1999): 58–62. http://dx.doi.org/10.1108/eb025569.

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Rappuoli, R. "MEDICINE: The Intangible Value of Vaccination." Science 297, no. 5583 (2002): 937–39. http://dx.doi.org/10.1126/science.1075173.

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McDonald, Malcolm. "Linking intangible assets to shareholder value." Journal of Digital Asset Management 5, no. 3 (2009): 126–34. http://dx.doi.org/10.1057/dam.2009.6.

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Marr, Bernard. "Measuring and managing intangible value drivers." Business Strategy Series 8, no. 3 (2007): 172–78. http://dx.doi.org/10.1108/17515630710684169.

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