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1
Liao, Chih-Hsien. "Does Corporate Governance Reduce Information Asymmetry of Intangibles?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1218675062.
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Ott, Christian. "Mergers & Acquisitions and Intangibles." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2012. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-95583.
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This dissertation explores the disclosure on intangibles acquired in Mergers & Acquisitos. The related empirical analyses are based on a sample of M&As that are accounted for under the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US-GAAP). In three different research papers I answer three distinct research questions. In order to enable capital providers and other external stakeholders to evaluate the PPA, the International Financial Reporting Standard 3 (IFRS 3) and the Statement of Financial Accounting Standards 141 (SFAS 141) require the acquirer firm’s management to disclose information about the assets acquired and liabilities assumed in the notes to the financial statement. The first research paper (see chapter II) addresses the following research question:
Which information about intangibles acquired in M&As does the acquirer firm’s management disclose in the notes to the financial statement?
The second research paper examines the factors that affect the initial recognition of goodwill. This research question is answered in the second research paper (see chapter III):
Does the acquirer firm’s management opportunistically or efficiently use its discretion to recognize goodwill initially?
The corporate information environment consists not only of corporate disclosure but also of disclosure by information intermediaries. The third research paper (see chapter IV) addresses this last set of research questions:
Which information about intangibles acquired in M&As is provided in voluntary or mandatory corporate disclosures and in disclosures by information intermediaries? How are the disclosure channels interrelated?
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Filippelli, Candace L. "Intangibles: The Most Valuable Unrecorded Asset." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/749.
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This thesis proves that intangible assets are impossible to accurately value because of their inherently complex attributes. Intangibles have always existed in the market, but their presence has nearly quadrupled in the last few decades due to the Information Revolution. This technological breakthrough was characterized by the globalization of knowledge, communication, and trade. This dissemination of knowledge due to the infrastructural changes of both the telecommunication and transportation industries transformed the economy from a ‘product-driven’ market to a ‘knowledge-driven’ market. This surge in intangible assets is significant because it proves that “knowledge-driven” elements are now material to company value. As such, accurate measurement of intangible assets is essential to preserving the reliability of financial statements. Current accounting practices largely ignore the value created by intangible asset and this has serious consequences for investors, firms, and the economy as a whole. Insufficient accounting of intangible assets distorts company value, increases the cost of capital, and compromises the reliability of financial statements. While it is utterly impossible to create accounting standards that will, without fail, accurately measure all intangible assets as well as take into account their lifespans, volatility, increasing economies of scale, partial excludability, and lack of tradability, this thesis proposes a way to help mitigate the disparity between what financial statements recognize and what companies actually generate.
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Cordina, Renzo. "Intangibles in a venture capital setting." Thesis, University of Strathclyde, 2014. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=23165.
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In recent years intangibles have taken a more prominent role in the economy. Within the technology sector, young companies may have very little in terms of tangible assets. With no assets to serve as collateral, these companies often find it difficult to obtain funding. Venture capital firms attempt to fill this funding gap by providing finance in exchange for equity. This research considers intangibles from the point of view of the venture capitalist. Specific emphasis is made on patenting, as a formal way of protecting intellectual property. In high technology firms patents not only prevent competitors from copying inventions, but may also preclude them from advancing in their technologies. The availability of patent statistics enables objective measurement of the level of IP protection. The role of the reporting of intangibles in the investment decision is considered. Then, the role of intangibles per se is examined. The link between patenting and the level of investment is expl ored further. In a move away from the previous studies which focused only on existing datasets, unstructured interviews were conducted amongst early stage investor associations. Thereafter, a series of interviews was carried out amongst venture capitalists in the United Kingdom. Finally, a new dataset was constructed which includes information on venture capital investments, financial accounting information, and data relating to patenting. This data was then analysed statistically using regression techniques. Policy making organisations have been promoting the need for increased reporting on intangibles. However, key findings suggest that venture capitalists consider the existing level of reporting of intangible assets by investee companies to be adequate. Increased complexity within the financial reports does not reduce the level of due diligence carried out. They are more concerned about the nature of the intangibles than the financial reporting aspect. Although this study identifies a link between patenting and the level of investment by venture capitalists, they consider the business proposition as a whole, and no specific value is ascribed to patents.
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Ramírez, Córcoles Yolanda. "Divulgación de la información sobre intangibles en organizaciones españolas." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114835.
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In the knowledge-based economy, the wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. Faced with this growing strategic importance of intangibles, it seems necessary that companies disclosure information on those elements. However, although companies disclosure information increasingly on a voluntary basis, they are still many which merely comply with legal requirements, omitting highly relevant information on their intangible resources. The objective of this paper is to have data on what level of interest in providing this information by Spanish companies. Therefore, a review of the most important literature about intangibles disclosure in Spanish companies is shown.<br>En la actual economía del conocimiento, la creación de riqueza está asociada con el desarrollo de ventajas competitivas basadas en elementos intangibles. Ante esta creciente importancia estratégica de los intangibles, parece necesario que las empresas presenten información sobre tales elementos. Sin embargo, aunque cada vez más las compañías presentan información adicional de forma voluntaria, aún siguen siendo muchas las que se limitan a cumplir las exigencias legales, omitiendo información de gran relevancia relativa a sus recursos intangibles. Nuestro objetivo es conocer el nivel de interés por parte de las empresas españolas en suministrar este tipo de información. Para ello, en este trabajo se revisa los principales estudios existentes sobre divulgación voluntaria de información relativa a elementos intangibles por parte de las empresas españolas.
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Macagnan, Clea Beatriz. "Condicionantes e implicación de revelar activos intangibles." Doctoral thesis, Universitat Autònoma de Barcelona, 2007. http://hdl.handle.net/10803/3963.
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Esta investigación se analiza los condicionantes e la implicación entre la extensión de la revelación de activos intangibles de empresas, no financieras, que cotizan en el mercado continúo en la bolsa de España. En los estudios económicos revisados, se ha observado un reconocimiento de los activos intangibles como un importante diferencial para la maximización del valor de la empresa en el mercado de acciones. La teoría económica neoclásica mantiene que el mercado funciona en una perfecta competencia, donde la información es uno de los factores más importantes. En una perspectiva distinta, Arrow (1963) concluye que el mercado presenta imperfecciones con la producción de bienes indivisibles, tendencia a la concentración, incertidumbre y riesgo, mala distribución de renta e información asimétrica. La empresa deja de ser vista como una función de producción para ser reconocida en su complejidad estructural, como una organización formada por una red de contratos. Estas relaciones contractuales están constituidas por conflictos latentes fundados por intereses de las partes implicadas, caracterizados por la asimetría de información entre las partes involucradas. <br/>La necesidad de informaciones es inherente a las relaciones contractuales. La ausencia de información puede provocar un comportamiento reactivo por parte del inversor en el sentido de garantizar sus intereses. El inversor exige una prima superior por no tener informaciones que permitan evaluar mejor el riesgo del capital invertido o a ser aplicado en la empresa. Estimando este posible comportamiento, la dirección revelaría información con el objetivo de minimizar los costes de transacción instaurados por la asimetría de información.<br/>La teoría de la agencia, la teoría de los costes políticos y la teoría de la señalización reconocen que la revelación de información voluntaria posibilita la reducción de los costes de transacción. En desacuerdo con las referidas teorías se encuentra la teoría del coste del propietario que presupone que la revelación proporciona informaciones a la competencia, el que potenciaría la posibilidad de pérdida de ventajas competitivas, resultando en costes al propietario de la empresa. <br/>Con base en la ambigüedad de las posibles motivaciones y consecuencias de revelar informaciones se ha establecido los siguientes objetivos de investigación: (1) Identificar los condicionantes que explican la extensión de la revelación de los activos intangibles, (2) Analizar si existe una relación entre la revelación de activos intangibles, publicados en el informe anual, en el año de 2002 y la rentabilidad de las acciones de las empresas, en el año de 2003 y (3) Verificar si existe alguna probabilidad de relación entre la extensión de la revelación de activos intangibles, publicados en el informe anual, en el año de 2002 y la rentabilidad de las acciones de las empresas, superior a la media de la muestra, en el mercado de capitales, en el año 2003.<br/>En la tesis se analiza una muestra compuesta por 92 de empresas que cotizan en el mercado continuo español. Todas ellas forman parte del índice general de la Bolsa de Madrid y también parte del IBEX 35 en 2002. Este número de empresas representa cerca del 83% de la población, lo que avala la representatividad de la muestra. Se ha optado por utilizar dos tipos de técnicas estadísticas, regresión: (1) no lineal - técnica de regresión logística y (2) lineal - regresión lineal.<br/>Se concluye que, cuánto mayor es el capital flotante, la rentabilidad y el grado de monopolio menor será la extensión de la revelación de los activos intangibles de las empresas que cotizan en la bolsa española. Por otra parte, cuánto mayores son las ventas, las exportaciones, el endeudamiento, el ratio del precio de la acción sobre el valor contable y la antigüedad de la empresa, más extensa será la revelación de sus activos intangibles. Lo que significa que la dirección de las empresas que reúne las referidas características revelará más o menos sus activos intangibles. Del mismo modo, las direcciones de las empresas con mayor endeudamiento y ventas estarían señalando al mercado oportunidades de ganancias futuras, además del mantenimiento del negocio a lo largo de los años.<br/>En relación al segundo objetivo, que estudia la posibilidad de una relación lineal entre la extensión de la revelación de activos intangibles y rentabilidad de las acciones en el año siguiente, la evidencia empírica contraria a los fundamentos de la teoría de la agencia, de la teoría de señalización y de la teoría de los costes del propietario que presuponen que hay relación. Es decir, el mercado no se muestra sensible a la extensión de la revelación de activos intangibles en los informes anuales de las empresas que cotizan en la bolsa española. Por lo que puede decirse que los inversores, en particular los grandes inversores, como los fondos, son bastante insensibles a esta cuestión.<br/>Sin embargo, cuando se observan los resultados referidos al tercer objetivo de la tesis, que analiza la probabilidad de relación entre la extensión de la revelación de los activos intangibles y la rentabilidad de las acciones en el año siguiente, se detecta una evidencia favorable a la existencia de una probabilidad de relación entre revelación y rentabilidad. Los resultados son estadísticamente significativos y relevantes en términos de la parte de la rentabilidad de las acciones explicada por la extensión de la revelación de activos intangibles. Si se tiene en cuenta que la rentabilidad de las acciones puede ser explicada por otras variables, los resultados obtenidos en las regresiones logísticas son relevantes.<br/>En resumen, contrariando los presupuestos de la teoría de agencia, la teoría de los costes políticos y la teoría de la señalización revelar activos intangibles no significa una mayor rentabilidad de las acciones. Por otra parte, los datos muestran la posibilidad de que la extensión de la revelación de activos intangibles puede llevar a una menor rentabilidad de las acciones, en el año siguiente, de empresas con rentabilidad superior a la media, como presupone la teoría de costes del propietario.<br/>Palabras claves: Revelación, activos intangibles y rentabilidad.
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Espinoza, Valladares José Daniel, Abdo Paola Lara, and Pérez Danilo Enrique Ramírez. "Valoración de activos intangibles : caso la Polar." Tesis, Universidad de Chile, 2008. http://www.repositorio.uchile.cl/handle/2250/115011.
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Seminario para optar al grado de Ingeniero Comercial, Mención Administración<br>Este Seminario se enmarca en la importancia que han tomado los activos intangibles como generadores de valor para las organizaciones. En esta línea nuestros objetivos apuntan a otorgar una revisión detallada de las proposiciones y autores que más destacan en el tema de intangibles, enfocándonos especialmente en el sector Retail, para luego con una metodología práctica, moviéndonos dentro del marco de las Normas Contables Internacionales, valorar La Polar.
Ya situados en nuestra investigación se hace uso de la metodología de Flujo de Caja Descontado, específicamente el WACC, para valorar La Polar. Este tipo de valoración es el que mejor se ajusta a la NIC 38, ya que identifica de forma clara la fuente y los flujos asociados a los activos intangibles. La Valoración es realizada tanto de una forma estática como dando una distribución de probabilidad para las tasas que afectan la evaluación a partir de Simulación de Montecarlo, obteniendo un rango de fluctuación para el valor de la empresa.
Posteriormente se identifica qué parte de este valor es generado por los activos tangibles que posee la empresa, realizando un desglose por tipo de activos. Una vez identificado este valor se procede a valorar el activo intangible ubicación. Finalmente, a partir de la construcción de un flujo de caja ventas, el que luego es desglosado según ventas actuales, potenciales y crecimiento en ventas, se asignan distintos flujos a los activos intangibles restantes Tarjeta de Crédito, Marca y Clientes, para luego descontarlos y obtener su valor final.
Los resultados obtenidos nos indican que un 37,7% de valor de La Polar corresponde a los Activos Intangibles, del cual un 6,1% corresponde a los Activos Circulantes, un 18,2% a los Activos Fijos y un 13,4% a Otros Activos. Del Valor restante un 58,4% es asignado a los activos Intangibles, del cual un 3,7% corresponde al activo Marca, un 16,5% al Activo Tarjeta de Crédito o Medio de Pago, un 4,1% a los Clientes y un 34,1% al Activo Marca. Finalmente un 3,9% que no fue posible identificar fue asignado a la categoría de Activos Intangibles no Identificables
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Quiñones, María Teresa. "¿Qué tan intangibles deben ser los contratos?" Universidad Peruana de Ciencias Aplicadas (UPC), 2003. http://hdl.handle.net/10757/285457.
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Salvador, Giulia <1975>. "Il Tranfer Pricing nelle transazioni di Intangibles." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2018. http://amsdottorato.unibo.it/8431/1/IL%20TRANSFER%20PRICING%20NELLE%20TRANSAZIONI%20DI%20INTANGIBLES.pdf.
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Lo scopo della presente tesi è, in primo luogo, quello di fornire le fondamenta per una esaustiva comprensione delle problematiche connesse al transfer pricing of intangibles, anche tramite una analisi storica della disciplina.
In secondo luogo, ci si è occupati della qualificazione del concetto di “intangibles”, ancora oggetto di forti contrasti interpretativi, al fine anche di delimitare l’ambito operativo della presente analisi in congiunzione con lo studio dei criteri di determinazione della ownership.
Si è concluso per la necessità di una definizione di intangible non universale, ma plasmata sulla base degli scopi perseguiti dalla disciplina del transfer pricing. Successivamente si sono evidenziati i metodi di determinazione dell’arm’s length più appropriati rispetto alle transazioni con oggetto intangibles, ponendosi l’interrogativo se l’arm’s length sia ancora lo strumento maggiormente idoneo a fronte degli sviluppi dell’attuale economia. Si è evidenziato che come oggetto di comparabilità debba essere la transazione, più che l'oggetto della medesima. Conclusivamente, si è constato che ad oggi, come anche agli arbori della nascita del diritto internazionale tributario, le soluzioni alle problematiche connesse al transfer pricing of intangibles trovino fondamento non sulla contrapposizione tra la adozione di una separate accounting o di una unitary apportionment, bensì sul corretto utilizzo congiunto di entrambe.<br>The aim of the thesis is, first of all, to provide the foundations for a comprehensive understanding of the problems connected to the transfer pricing of intangibles, also through a historical analysis.
Secondly, we dealt with the qualification of the concept of "intangibles", still the subject of strong interpretative contrasts, in order also to delimit the scope of the present analysis.
Subsequently, the methods for determining the most appropriate arm's length in relation to transactions with intangibles were highlighted, asking the question whether the arm's length is still the most suitable instrument in the face of developments in the current economy.
It has been highlighted that the object of comparability must be the transaction, rather than the object of the intangible.In conclusion, it has been found that to date the solutions to the problems connected to the transfer pricing of intangibles find a basis not on the contrast between the adoption of a separate accounting or a unitary apportionment, but on the jointed use of them.
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Álvarez, Villanueva Cristina. "Hacia un nuevo modelo de valoración de intangibles." Doctoral thesis, Universitat Jaume I, 2010. http://hdl.handle.net/10803/10401.
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La tesis doctoral "Hacia un nuevo modelo de valoración de intangibles", de la Universitat Jaume I de Castellón, pertenece al ámbito de Ciencias de la Comunicación, valorada con CumLaude. Se trata de un trabajo completamente innovador acerca de los métodos de valoración de estos activos desde una perspectiva poliédrica, donde se analiza no sólo cómo pueden ser valorados si no también se realiza una recopilación y catalogación de todos los métodos de valoración de intangibles existentes. Con esto, se pretende ofrecer por un lado un manual didáctico sobre los activos intangibles, fácil y útil para poder trabajar con ellos. Y por otro lado, una guía única que permita a la empresa elegir un método de valoración adecuado a sus necesidades. El gran problema de los activos intangibles es la falta de información al respecto y la gran dispersión de la existente. Así, esta tesis se erige como un material útil para cualquiera que trabaje o investigue sobre estos activos.<br/><br/>La presente tesis doctoral se enmarca en el ámbito de los activos intangibles <br/> y se centra en su valoración y medición, al advertir una necesidad <br/> latente de documentación clara y extensa al respecto. A diferencia del <br/> resto de disertaciones en el ámbito, ha pretendido alejarse del necesario <br/> pero abundante análisis sobre el activo intangible por excelencia -la <br/> marca-, para hacerlo extensible al resto de ellos. <br/>Con este propósito se realiza un estudio de los mismos desde una perspectiva multidisciplinar, que es uno de los objetivos perseguidos durante la investigación y que, a pesar de complicarla, la dota de unos resultados más plenos. Se presenta así la materia de estudio desde los prismas económico, contable, de estrategia y de comunicación. Se estudia su definición, clasificación, importancia en la toma de decisiones estratégicas y su tratamiento contable.<br/>Dicha visión poliédrica se traspasa del mismo modo al grueso de la investigación y a una de las facetas más importantes de estos elementos: los métodos de valoración de activos intangibles. Se trata de un trabajo hartamente detallado, que analiza y compara las principales metodologías de mesura, y que persigue saltar las barreras que imponen la falta de normalización y consenso en ámbitos tales como la definición o la clasificación. Previamente se realiza un profundo estudio del universo de modelos, donde se ha recopilado y catalogado la gran mayoría de los métodos de valoración existentes. <br/><br/>A través de una metodología eminentemente modular, se van enlazando <br/> las conclusiones de cada capítulo hasta el final de la investigación. <br/> Se ha optado por un mayor número de ellos, basados todos en la estructura <br/> introducción-desarrollo-conclusiones. Pero donde cada uno gira en torno <br/> a una idea central, de modo que suponga una fácil lectura, flexibilidad <br/> y comprensión. <br/>Se obtiene así un material único de referencia donde encontrar <br/> toda la información relativa a la valoración de los activos intangibles, <br/> clasificada, organizada y detallada, de uso práctico y sencillo para <br/> cualquier empresa. Con nuevas definiciones y propuestas, persigue ser la base <br/> de futuros manuales que amplíen o disciernan en mayor medida lo versado <br/> en el presente.
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Zhong, Larry. "Intangibles Related Ratios and their Relationships with Leverage." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/755.
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Intangible assets have been the increasingly dominant primary source of market value creation. This paper investigates the relationship between leverage and various intangibles related ratios. An empirical analysis is conducted to quantitatively understand the impact that these ratios have on leverage. The results show that intangible assets have a clear significant positive relationship with leverage. Accounting based principles are used to provide reasoning behind the results, which include the difference in impact that internally generated intangible assets and acquired intangibles have on leverage.
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Loutfi, Roger. "Survaleur et actifs intangibles : dimensions financière et stratégique." Amiens, 2009. http://www.theses.fr/2009AMIE0052.
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Tischer, Sven. "The impact of critical incidents on marketing intangibles." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/16966.
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Die Dissertation befasst sich mit den Folgen negativer kritischer Ereignisse und gibt Hinweise, was Manager vor und nach dem Ereignis tun könnten, um potentiell negative Effekte zu minimieren. Während sich die ersten zwei Aufsätze mit der Wirkung kritischer Ereignisse aus Sicht der Konsumenten befassen, widmen sich die Aufsätze 3 und 4 der Shareholder-Perspektive. Aufsatz 1 untersucht die Wahrnehmungsveränderungen in Folge verschiedener Ereignisse mit Hilfe des Konzepts der Markenpersönlichkeit. Die Ergebnisse des Online-Experimentes implizieren, dass die negative Wirkung von der Markenstärke, der Geschäftsbeziehung vor bzw. während des Vorfalls und der Art des Ereignisses abhängt. Aufsatz 2 analysiert, ob die Effekte auch mit Hilfe des Konzepts des kundenbasierten Markenwerts bestätigt und erweitert werden können. Zu diesem Zweck werden die Reaktionen nach Bekanntwerden derselben kritischen Ereignisse für die Markenwertdimension „Perceived quality“, „Perceived value“, „Brand personality“, „Organizational associations“, und „Loyalty“ quantifiziert. In Übereinstimmung mit den in Aufsatz 1 gewonnenen Erkenntnissen deuten die Ergebnisse darauf hin, dass sowohl ein hoher Markenwert und das anhaltende persönliche Produkterlebnis während eines kritischen Ereignisses den negativen Effekt mindert, als auch eine zwischen tatsächlichen und potentiellen Kunden differenzierende Kommunikationsstrategie im Nachgang sinnvoll sein könnte. Die Aufsätze 3 und 4 untersuchen auf Basis einer „Event study“ den Zusammenhang zwischen der Veröffentlichung von „Corporate Reputation-Rankings“ des Manager Magazins und dem Shareholder Value. Die gefundenen Ankündigungseffekte weisen darauf hin, dass, über die gezeigte Verbindung zwischen Reputation und Shareholder Value, die in Folge kritischer negativer Ereignisse resultierende Reputationsänderung durch Investoren berücksichtigt wird.<br>The doctoral dissertation analyzes effects of negative critical incidents and points out, what manager could do before and after an incident in order to minimize possible negative impacts. While the first two essays take a closer look at effects of critical incidents from the consumer’s point of view, the essays 3 and 4 deal with the shareholder perspective. Essay 1 examines perceptional changes in consequence of various incidents using the concept of brand personality. The results of the online experiment imply that the negative impact depends on brand strength, type of event and business relation before respectively during the incident. Essay 2 analyzes whether or not effects can be confirmed and extended using the concept of customer based brand equity. For this purpose, reactions of respondents are measured after getting exposed to the same critical incidents as in the previous essay. The reactions are quantified for brand equity dimensions such as perceived quality, perceived value, brand personality, organizational associations and loyalty. The results are in line with findings of Essay 1. They indicate, on the one hand, that high brand equity and persistent product experience during crisis reduce negative effects and, on the other hand, that a communication strategy which differs between actual and potential customers could be favorable after the incident. Using event study methodology, the Essays 3 and 4 examine the linkage between publications of corporate reputation rankings of the Manager Magazin and shareholder value. The existence of negative announcement effects indicates that investors consider a reputational loss in consequence of negative critical incidents via the observed linkage between reputation and share prices.
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GIRELLA, Laura. "Soft Regulating Intangibles Reporting: Rationales, Processes, and Consequences." Doctoral thesis, Università degli studi di Ferrara, 2013. http://hdl.handle.net/11392/2388899.
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The thesis aims to explore the economic, political and social premises according to which some
governmental agencies have decided to promote Intellectual Capital (or Intangibles) Reporting in
their countries. Firstly, it will examine the contextual premises and conditions that have encouraged
(or inhibited) Intangibles reporting. Secondly, it will investigate the way these premises and
conditions interact in different ways, through the actors involved, both within and outside countries,
thus establishing (loosely) coupled relationships nationally and internationally. The relationship
between IC recommendation for corporate reporting, governmental and contextual linkages will be
analysed from different perspectives, namely political economy, legitimacy and institutional theory
(Chapter 2) and in dis(similar) countries, namely Japan (Chapter 3) and Germany (Chapter 4). The
investigation has been mainly centred on the examination of documents published by governmental
agencies, and a number of interviews with high-level individuals, many of whom were directly
involved in the development of the reporting practices in question. In light of the relationship that
the thesis will establish between different regulatory theories and ways of conduct in (dis-)similar
nations (Chapter 5), IC will be understood not as a merely corporate neutral technique but as an
economic and socially constructed phenomenon aimed at re-launching the growth of a country. This
way, it will be explored from both within – in terms of methods and their usefulness for its
“supporters” – and also externally – in relation to how it is perceived and in turn communicated by
politicians who are “delegates of different cognitive and social institutions” (Manninen, 1996). In
other words, its potential to serve public interest will be here advocated.
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Gallego, González Pablo Andrés, Castillo Roberto Johnny López, and Peña Eduardo Andrés Peña. "Importancia de los activos intangibles. Caso: Compañia Cervecerías Unidas." Tesis, Universidad de Chile, 2010. http://www.repositorio.uchile.cl/handle/2250/113602.
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Berthon, Jean-Paul. "Immaterial matters : strategic mode and the management of intangibles /." Luleå : Division of business administration and management, Industrial marketing and e-Commerce, Department of business administration and social sciences, 2007. http://epubl.ltu.se/1402-1544/2007/58/.
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Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles." Thesis, View thesis, 2002. http://handle.uws.edu.au:8081/1959.7/782.
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Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specific companies. Evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of companies is the reason for the considerable attention given to goodwill and identifiable intangibles. The present study has two objectives. First, it analyses the Australian market perception of goodwill and identifiable intangibles as assets in the determination of the market valuation of companies. Second, it investigates whether the market perceives goodwill and identifiable intangibles as wasting resources when valuing Australian firms. In order to achieve these objectives, the analysis initially develops and estimates a model (the asset-based model) that uses financial position statement items to explain the market value of companies' equity. This model examines the association between reported goodwill and identifiable intangible asset values and companies' market values. Given Ohlson's (1993) argument that companies' market value might be better explained by a model that includes a stock concept of value and a flow concept of earnings, a second model (the asset and income-based model) that incorporates an income variable into the initial model, is then developed and estimated. This model examines the association between the goodwill and identifiable intangible amortisation expense and companies' market values. Evidence suggests that there is a statistically significant negative association between equity market values and write-offs of goodwill, confirming the market perception of write-offs of goodwill as a wasting resource when valuing companies. Evidence also suggests that there is a statistically significant negative association between equity market values and write-offs of identifiable intangibles, at least for the total sample of the present study, providing limited evidence of the market perception of identifiable intangibles as wasting resources when valuing companies. However, the negative and inconsistently significant association between equity market values and write-offs of identifiable intangibles on an annual basis suggests that the relationship may be more complex than traditionally analysed
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Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030925.150453/index.html.
Full textAbstract:
Thesis (Ph.D.) -- University of Western Sydney, 2002.<br>A thesis presented to the University of Western Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2002. Text missing p. 64. Bibliography : leaves 208-221.
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Favaro, Francesca <1996>. "The impact of BEPS on Transfer Pricing of Intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20478.
Full textAbstract:
In the current economic scenario, where globalization plays a relevant role, multinational groups tend to exploit all the chances given by the market in order to maximize their profits, through tax evasion, tax incentives, double non-taxation phenomena. When multinationals put in place transactions between associated enterprises, a transfer price is established for the transfer of goods, intangibles or the provision of services. An instrument that can be used by these groups so as to reduce taxation consists in manipulating the transfer prices by shifting profits towards lower taxation countries. This phenomenon represents the so-called transfer pricing. In order to counteract such phenomenon, the OECD (Organization for Economic Cooperation and Development) has developed a principle able to identify the transfer price between associated parties, the arm’s length principle, which considers the companies of a group as they would be independent enterprises.
Nowadays, the transfer pricing phenomenon is even more challenging because of the involvement of intangibles in infra-group transactions. The increasing emergence of these difficult to evaluate assets has led to the development of aggressive tax planning schemes that created the BEPS phenomenon (Base Erosion and Profit Shifting). In order to prevent the mentioned schemes, the OECD created the BEPS Project (the Action Plan BEPS), which provides Actions 8 to address the evaluation of intangibles in the transfer pricing context.
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Cabrera, Flores Claudia Inés, and Salazar Katherine Sofia Diaz. "Reputación corporativa en una institución universitaria: el impacto del docente en la percepción del estudiante de pregrado regular." Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/657645.
Full textAbstract:
El tema del que tratará la presente tesis está centrado en la gestión de la reputación corporativa, uno de los activos intangibles de mayor valor en las empresas. Como ocurrió con las empresas hace más de dos décadas, las universidades no han sido ajenas a profesionalizar esta disciplina para ser más competitivas, garantizar su supervivencia. Uno de los principales catalizadores ha sido el dinamismo del mercado educativo a nivel superior, que, desde hace aproximadamente 20 años, permitió la creación de universidad privadas societarias en el Perú. Este nuevo escenario permitió que las universidades llamadas tradicionales, tuvieran que competir con universidades que no solo tenían propuestas y modelos educativos distintivos, sino que, además, tenían una organización societaria en la que elementos como el marketing educativo, el trabajo de la imagen y la reputación eran parte fundamental de su propuesta. Esta forma de trabajo la instauraron porque sabían que debían competir con universidad tradicionales, que tenían una reputación ya ganada y que un atributo importante que compone la reputación de las instituciones educativos y que, además, es altamente valorado es el tiempo de creación. En este sector la reputación se hace tangible a través de los rankings que, en este contexto contribuyen en la atracción de atraer nuevos estudiantes y talento interno (docentes y colaboradores).
Teniendo esto como premisa inicial, y conociendo que la construcción de la reputación no es ajena en el mercado educativo, más bien es una constante, es que nos disponemos a analizar los públicos internos (estudiantes y docentes) de una universidad privada peruana societaria, dirigida al segmento C, D, ubicada en las periferias de Lima y en dos regiones del Perú. En términos académicos enfocados en la labor del DirCom, el presente trabajo de investigación se realiza debido a la identificación de una problemática dentro de una universidad privada peruana, en la que se observó que no existen suficientes acciones que generen vínculos de pertenencia entre los estudiantes y docentes, recursos intangibles, que sean lo suficientemente sólidos para construir una buena imagen y reputación de la marca. Esto se vio evidenciado a través de la crisis reputacional que protagonizaron sus estudiantes a través de medios de señal abierta y redes sociales en julio del 2020 debido a la emergencia sanitaria producto de la pandemia COVID19.
La presente investigación requiere estudiar la reputación en las universidades a través del análisis de ambos grupos: docentes y estudiantes. En ese sentido, el objetivo del presente trabajo de investigación ha sido demostrar la importancia entre la relación de los estudiantes de pregrado de una institución universitaria y sus docentes para la construcción de la correcta reputación corporativa en una universidad peruana privada.
En la primera fase se identificaron los principales atributos percibidos por los estudiantes que construyen la reputación institucional: medición de estimación, admiración, confianza y sentimiento/ relación – valor - calidad académica). Con los resultados obtenidos a través de nuestros diversos instrumentos de investigación, en la segunda fase se trabajó un análisis de los resultados para identificar las variables de reputación que debemos trabajar y fortalecer dentro de la institución universitaria. Nuestro resultado de investigación demostró la veracidad de la hipótesis que se había planteado inicialmente dentro de nuestro trabajo de investigación, siendo el docente un canal para generar buena reputación y engagement en los alumnos, convirtiéndose en un actor principal de blindaje reputacional, aportando a las instituciones universitarias una fuente de valiosa información.<br>The subject of this thesis is focused on corporate reputation management, one of the most valuable intangible assets in companies. As happened with companies more than two decades ago, universities have not been strangers to professionalize this discipline to be more competitive, to guarantee its survival. One of the main catalysts has been the dynamism of the higher education market, which, for approximately 20 years, allowed the creation of private corporate universities in Peru. This new scenario allowed the so-called traditional universities to have to compete with universities that not only had distinctive educational models and proposals, but also had a corporate organization in which elements such as educational marketing, image work and reputation were a fundamental part of their proposal. This way of working was established because they knew that they had to compete with traditional universities, that they had a reputation already earned and that an important attribute that makes up the reputation of educational institutions and that, in addition, is highly valued is the time of creation. In this sector, reputation becomes tangible through rankings that, in this context, contribute to attracting new students and internal talent (teachers and collaborators).
Taking this as an initial premise, and knowing that the construction of reputation is not alien to the educational market, rather it is a constant, is that we are preparing to analyze the internal audiences (students and teachers) of a private Peruvian corporate university, directed to segment C, D, located in the peripheries of Lima and in two regions of Peru. In academic terms focused on the work of the DirCom, this research work is carried out due to the identification of a problem within a private Peruvian university, in which it was observed that there are not enough actions that generate ties of belonging between students and teachers, intangible resources, that are solid enough to build a good image and reputation of the brand. This was evidenced through the reputational crisis that its students staged through open signal media and social networks in July 2020 due to the health emergency caused by the COVID19 pandemic.
This research requires studying reputation in universities through the analysis of both groups: teachers and students. In this sense, the objective of this research work has been to demonstrate the importance between the relationship of undergraduate students of a university institution and their teachers for the construction of the correct corporate reputation in a private Peruvian university.
In the first phase, the main attributes perceived by students that build institutional reputation were identified: measurement of esteem, admiration, trust and feeling / relationship - value - academic quality). With the results obtained through our various research instruments, in the second phase an analysis of the results was carried out to identify the reputation variables that we must work on and strengthen within the university institution. Our research result demonstrated the veracity of the hypothesis that had been initially raised within our research work, the teacher being a channel to generate a good reputation and engagement in students, becoming a main actor of reputational shielding, contributing to the institutions a source of valuable information.<br>Trabajo de investigación
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Tyskbo, Daniel, and Johan Rosell. "Att tangera det icke tangerbara : En kvalitativ studie om styrningen av intangibles i tjänste- och tillverkningsföretag." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-22513.
Full textAbstract:
Problemformulering: Hur kan tjänste- och tillverkningsföretag arbeta med styrning av intangibles? Syfte: Uppsatsens syfte är att beskriva om och hur tjänste- och tillverkningsföretag arbetar med styrning av intangibles. Styrningen fokuseras och beskrivs utifrån mått och mätning, budgetering och resursallokering, tillgång eller kostnad. Vi vill skapa en ökad förståelse för hur företag kan bemöta utmaningen vid styrningen av intangibles, då flertalet organisationer an-ser att sin nuvarande styrning och mätning av intangibles antingen är bristfällig eller inte existerar alls. Metod: En kvalitativ metod med en abduktiv ansats har använts för att besvara problemformuleringen. Fyra stycken besöksintervjuer har genomförts och legat till grund för empirin. Slutsats: Alla fallföretag bekräftar utmaningen med styrning av intangibles, trots detta arbetar samtliga företag med det. Tillvägagångssätten skiljer sig åt och det pekar på att det inte finns ett "optimalt" sätt att styra intangibles.
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Eriksson, Emma. "Intangible Property : Defining Intangible Property for Transfer Pricing Purposes and Exploring the Concept of Economic Ownership." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14760.
Full textAbstract:
In this thesis the definition of intangible property contained in the Transfer Pricing Guidelines is analysed with the aim of exploring whether it is satisfactory or not. Furthermore, the need to have a definition of intangible property for transfer pricing purposes at all is explored. To properly allocate income and expenditure relating to intangible property one needs to first establish who is the owner of the property. In the light of this the economic ownership is explored as well. Two countries, the United States and the United Kingdom, are chosen for a comparative analysis to see how their national legislation is designed and what advantages or disadvantages they might have. The Organisation for Economic Co-operation and Development has defined intangible property by giving examples of assets that shall be considered as intangible. As regards the ownership issue the guidance is scarce and questions such as what constitutes economic ownership and who will have a right in the future return of an intangible asset still remain. The United States and the United Kingdom, both members of the Organisation for Economic Co-operation and Development, have defined intangible property and handled the issue of ownership in two different ways. Ways that do not always coincide with the Transfer Pricing Guidelines. The conclusions of this thesis are mainly that the current definition of intangible property contained in the Transfer Pricing Guidelines is not satisfactory and that it needs to been changed. The author recommends that more focus is put on the third party's willingness to pay for the property in question. Although the definition is found to be unsatisfactory the author's conclusion is that a uniform definition of intangible property is necessary to achieve harmonisation and certainty. Furthermore the concept of economic ownership needs to be clarified.
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Abdul, Samad Zulkiflee. "Intangibles in the built environment : explored through UK primary schools." Thesis, University of Cambridge, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.611997.
Full text
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Chen, Lei. "A mixed methods study investigating intangibles in the banking sector." Thesis, University of Glasgow, 2012. http://theses.gla.ac.uk/3267/.
Full textAbstract:
Despite increasing attention paid to intangibles research since the end of the 20th century, there is a dearth of empirical evidence on the interactions among different intangible elements and their performance implications due to the lack of appropriate intangible measurements and the low level of intangible disclosure in the public domain. From a resource-based view (RBV), this thesis seeks to investigate the role of intangibles in the European banking sector using mixed methods. A quantitative approach is adopted to test the relationships among different intangible elements and between them and bank performance for a sample of 63 banks from 2005 to 2007. The empirical results show that top management human capital (HC) has a positive impact on either customer relationships or bank financial performance, and the combination of different intangible elements tends to better explain the variation in banks’ return on assets than they do individually. Meanwhile, a qualitative approach is employed to assess intangible measurement, disclosure, and modelling by conducting semi-structured interviews with 11 bank managers and 12 bank analysts. A grounded theory model of intangibles is developed, which reveals how intangibles and tangible/financial resources interact in the bank value creation process. In addition, it explores the communication gaps between bank managers and bank analysts regarding the concept of intangibles, intangible measurement and intangible disclosure. More importantly, the adoption of mixed methods research allows this thesis to achieve evidence triangulation and complementarity. Both approaches produce evidence in support of the resource integration of the RBV theory and the importance of top management HC. Besides, the qualitative study provides the means to explore the way of improving the specified models and intangible proxies used in the quantitative study. This thesis makes a contribution to the development of mixed methods research in the fields of finance, accounting and management by providing an example of how quantitative and qualitative approaches can be integrated to investigate a research question. It also contributes to the intangible literature and banking literature in terms of improving our understanding of the role of intangibles in the bank business model.
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Cárdenas, Carrasco Luis Alfredo, and Calderón Alex Rodrigo Durán. "Valoración de activos intangibles para tiendas por departamento : caso Falabella." Tesis, Universidad de Chile, 2007. http://repositorio.uchile.cl/handle/2250/134970.
Full textAbstract:
Tesis para optar al grado de Magíster en Finanzas<br>El presente trabajo tiene por objeto generar la aplicación de una metodología que
permita valorar los activos intangibles de empresas del rubro de Tiendas por
Departamento, e identificar a su vez que tipos de activos intangibles que generan
valor a la empresa Falabella, lo cual se transforma en diferencias económicacontables.
Como se verá, los activos intangibles han tomado un rol de suma importancia
dentro de las empresas, ya que son estos activos los que hoy en día generan la
diferencia entre una empresa y otra, los cuales además deben ser identificados a
fin de que sus ejecutivos puedan gestionar y aumentar su valor económico.
La primera parte del presente trabajo trata el marco teórico, comienza con la
realización de una descripción del mercado de Tiendas por Departamento,
muestra la realidad de empresas de Estados Unidos para finalmente comentar
respecto a las tres principales empresas de Chile. En este punto se hace mención
a la empresa en que se enfoca el estudio “S.A.C.I. Falabella”, donde se revisa su
situación financiera.
Posteriormente, se tratará en profundidad el concepto de activo intangible,
señalando la importancia de estos, los tipos de activos, su clasificación y la
importancia que han cobrado ellos según las nuevas disposiciones que rigen para
el mercado Chileno a contar del año comercial 2009. En terminos generales se
refiere a tales activos según la normativa contable internacional, los criterios que
deben cumplir dichos activos para ser considerados como intangibles, los métodos
de valoración que se deben cumplir para ser tales, así como el comparativo de lo
establecido en dicha norma con el plan general contable. Para finalizar el marco
teórico, se revisa el concepto de valoración de activos intangibles, algunos
métodos y modelos de valoración existentes en el mercado, los cuales exponen
distintos puntos de vistas en el desarrollo de la valoración económica de empresas. Es importante tener presente, que en nuestro país no existe hasta el
momento, un modelo que se encuentre aceptado por todos los usuarios, como el
método por el cual deben ser valorados los activos intangibles. Si bien es cierto,
hay profesionales que desarrollan la valuación económica de empresas, cada
quién lo hace a su manera y no existe un consenso de lo que realmente se
necesita, por lo que se puede observar que las diferencias de valores de los
activos intangibles obtenidas, agregan mucha incertidumbre acerca del proceso
que debe ser utilizado.
Al pensar que este documento puede permitir tener un mayor orden en los pasos y
la información mínima necesaria, se realiza esta propuesta de valoración
económica de activos intangibles para tiendas por departamentos, mencionándose
que este procedimiento propuesto es enunciativo mas no limitativo ya que se
entiende que existe una gran variedad de empresas de producción o de servicios
que hacen que en algunas empresas, se ponga énfasis en algunos aspectos, que
para otra no son significativos.
También es importante mencionar que esta propuesta, va mas allá del análisis de
los números fríos que comúnmente se realiza y profundiza en las raíces de
generación de valor en las mismas, permitiendo conocer y entender la
participación de los activos intangibles, que para la empresa en estudio se
identificaron los siguientes: Clientes, localización, marca y medio de pago.
La segunda parte del trabajo, corresponde al desarrollo del modelo con el cual se
valorarán los activos intangibles de Falabella. Este proceso consta de tres partes,
las cuales corresponden a la valoración económica de la empresa; a la
determinación del valor económico de los activos tangibles y; finalmente la
identificación y valoración económica de los activos intangibles, según lo permitido
por la normativa contable internacional.
De acuerdo al proceso anterior, se podrá determinar con exactitud la importancia y
representatividad que explican y sustentan cada uno de los activos intangibles, en
el valor económico de la empresa Falabella S.A.C.I., y la necesaria gestión
gerencial que merece ser aplicada a éstos, para la mantención y debida
optimización del valor económico de la compañía en estudio.
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Heaton, Joanne. "BEYOND THE BATON An Investigation of the Intangibles of Conducting." Thesis, The University of Sydney, 2020. https://hdl.handle.net/2123/22420.
Full textAbstract:
How does one conductor create a completely different musical result from another, despite comparable levels of technical proficiency? How do conductors inspire the musicians before them? What intangible forms of communication are in operation whilst conducting? Can they be identified and explored? Can they be taught? Conducting can be understood to be an exchange of energy and innate leadership. The physical technique of conducting may be the means to communicate musical data such as style, dynamics, tempo and articulation, however the essence of the art of conducting exists beyond (and often despite) the technique. Pedagogical approaches to conducting teach the technique, however it appears that there is not an accepted method to teach communication skills that are beyond the technique and therefore students of the art of conducting are expected to develop these skills on their own. My research explores the existing knowledge related to conducting from a broad range of disciplines. Using a phenomenographical approach, participating musicians were interviewed to gain an understanding of the experiences and perceptions of conducting from a variety of perspectives. Understanding how musicians experience conductors’ intentions as they are subliminally communicated provides a unique insight into their reception of those intentions. The outcome of this research includes a hypothesis of what might be done to assist in teaching the intangible elements of instrumental conducting based on insights uncovered through analysis of the collected data.
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MUKHERJEE, Shibashish. "ESSAYS ON THE RISKS ASSOCIATED WITH INTANGIBLES AND HUMAN CAPITAL." Doctoral thesis, Università degli studi di Ferrara, 2013. http://hdl.handle.net/11392/2388855.
Full textAbstract:
Intangibles and human capital are increasingly becoming the most prominent resources
for firms in their mission to ‘create value’. With assets and resources that are difficult to
visualize, measure or report on, it is of great importance to management and investors
that the risks are recognized and examined critically. The thesis addresses two main
risks associated with intangibles and human capital – (i) information, and (ii) value.
Additionally, intangibles and human capital regard not only the (a) firm level, but also
the (b) macro-economic level. Thus, the risks need to be understood and discounted in
each of these fields. The thesis aims to interpret the problem of these diverse subjects by
delving into four mixed-method studies as below:
• the study of the cost of capital impact modeled by the expected returns of the non-
financial and narrative disclosures provided in the annual reports of intangibles-
intensive firms from the pharmaceuticals industry (Ch. 3);
• the understanding of the impact of regulatory changes (e.g. Reg. FD and SOX)
on the information environment with reference to exogenous intermediaries such as
News and Analysts, and researching for causality-based relationships (Ch. 4);
• the re-visitation of the concept of organizational capital, a much sought after vari-
able in the management science, which is here modeled to be a measure of an
organization’s overall performance risks (Ch. 5);
• the investigation of the difference between human capital and structural capital
first using financial accounting data, and then comparing it against a combined
non-tradable measure of intangible capital, which is an amalgamation of human
and structural capital (Ch. 6).
The overall outcome of this study shows that there is a need for more measures, both
financial and non-financial, to better understand the complex concepts of intangibles and
human capital and their implications in terms of value creation and risk.
The lack of explicit variables must not necessarily come in the way of this endeavor.
The solution to the problems of identifying measures and variables for intangibles and
human capital to understand and manage the different risks associated to them, can be
largely overcome by virtue of “liberal interpretations”, albeit preserving a great clarity, of
financial and non-financial data already available in the public domain.
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Tennemar, Johan, and Erik Koponen. "Practical applicability of methods to determine the transfer price of intangibles." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7680.
Full textAbstract:
<p> </p><p>This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.</p><p>The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same, as unrelated parties would have paid, under the same circumstances.</p><p>The best method rule used in the U.S. has no preferred order of application although it provides specific methods to be applied to intangibles. In the U.S., as in most countries (and recommended by the OECD), the Comparable Uncontrolled Price/Comparable Uncontrolled Transaction methods are considered most reliable if comparables can be identified.</p><p>The profit split method is recommended if there are no comparable transactions available and is applicable to non-routine intangibles. Other methods that require comparables are however used in the application of the profit split method to set an arm’s length price on routine functions. This method will probably become more popular in the future since it is not as dependent on comparables as most other transfer pricing methods.</p><p>There are several other methods and approaches to the arm’s length principle, which shows the complexity of intangibles and the ambition to find some form of standard.</p><p>This master’s thesis has identified the problems with most of the methods applied to intangibles relying on comparables to some extent. The comparability factors concerning intangibles are a problem, as they are difficult to apply strictly and a frequent problem is the limited access to information. A majority of available agreements published in databases are strongly focused on U.S. based enterprises transactions and rarely disclose all the required details. As a result, the comparables used become less reliable since the geographical area, size of the enterprise and functions compared seldom are comparable with the tested party or transaction. In some industry sectors, it is almost impossible to find independent comparables, especially for non-routine intangibles.</p><p>The discrepancy between theory and practice is shown through the usage and acceptance by tax authorities and courts, of comparables without sufficient comparability. This simplified and practical approach to transfer pricing derives from the limited availability of information and the need to avoid unreasonable requirements on the MNEs to produce transfer pricing benchmarking in particular and documentation in general.</p><p> </p><br><p> </p><p>Denna magisteruppsats diskuterar och analyserar svårigheterna med internprissättningsmetoders tillämplighet på immateriella tillgångar. Med utgångspunkt från OECD:s riktlinjer och de amerikanska reglerna, undersöker denna uppsats lagstiftningen, teorin, rekommendationer och rättsfall rörande tillämpliga metoder och hur de tillämpas i praktiken.</p><p>OECD:s rekommendationer ger ingen direkt lösning på värderingen av transaktionen av immateriella tillgångar mellan parter i intressegemenskap. Den hänvisar till armlängdsprincipen för att avgöra huruvida priset på en transaktion mellan kontrollerade parter är samma som okontrollerade parter skulle ha betalat under samma omständigheter.</p><p>Best method rule som används i USA ger inget krav på i vilken ordning metoderna ska användas även om den omfattar särskilda metoder som skall tillämpas på immateriella tillgångar. I USA, liksom i de flesta länder (och rekommenderat av OECD), anses Comparable Uncontrolled Price/Comparable Uncontrolled Transaction metoderna vara de mest tillförlitliga om jämförbara transaktioner kan identifieras.</p><p>Profit split metoden rekommenderas om det inte finns några jämförbara transaktioner tillgängliga och kan användas på icke rutinmässiga immateriella tillgångar. Andra metoder som kräver jämförbara transaktioner används dock vid tillämpningen av profit split metoden för att bestämma ett armslängdsmässigt pris på rutinmässiga funktioner. Denna metod kommer troligen att bli mer populärt i framtiden eftersom den inte är lika beroende av jämförbara transaktioner som de flesta andra internprissättningsmetoder.</p><p>Det finns flera andra metoder och strategier för att bestämma ett armlängsmässigt pris vilket visar immateriella tillgångars komplexitet och ambitionen att hitta någon form av standard.</p><p>Denna magisteruppsats har påvisat problematiken med att de flesta metoder som tillämpas på immateriella tillgångar använder i viss utsträckning jämförbara transaktioner. Kompabilitetskraven på de jämförbara immateriella tillgångarna utgör ett problem eftersom de är svåra att tillämpa strikt och ett återkommande problem är den begränsade tillgången till information. En majoritet av de tillgängliga avtalen publiceras i databaser som är starkt fokuserad på amerikanska företags transaktioner och sällan ges alla nödvändiga uppgifter. Detta resulterar i sämre tillförlitlighet på de jämförbara transaktionerna, eftersom det geografiska området, storleken på företagen och dess funktioner sällan är jämförbara med de testade parterna eller transaktionerna. I vissa branscher är det näst intill omöjligt att hitta oberoende jämförbara transaktioner, särskilt för icke-rutinmässiga immateriella tillgångar.</p><p>Skillnaden mellan teori och praktik visas genom användandet, skattemyndigheters och domstolars accepterande, av transaktioner utan tillräcklig jämförbarhet. Detta förenklade och praktiska tillvägagångssätt beror på den begränsade tillgången på information och behovet av att undvika orimliga krav på multinationella företag att producera jämförbarhetsanalyser och dokumentation till internprissättningen</p><p> </p>
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Diaz, de Leon Lopez Enrique. "Toward an expert assessment of intangibles in technology-based new ventures." Phd thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://hdl.handle.net/10012/611.
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Díaz, de León López Enrique. "Toward an expert assessment of intangibles in technology-based new ventures." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ60530.pdf.
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Villeneuve, Johanne. "Identification et déploiement des intangibles dans les petites et moyennes entreprises /." Trois-Rivières : Université du Québec à Trois-Rivières, 2006. http://www.uqtr.ca/biblio/notice/tablemat/24707928TM.pdf.
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Schneider, Yvonne. "Die wertorientierte Planung von Intangibles eine Untersuchung am Beispiel des Kundenwerts." Hamburg Kovač, 2006. http://www.verlagdrkovac.de/978-3-8300-2841-3.htm.
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Schneider, Yvonne. "Die wertorientierte Planung von Intangibles : eine Untersuchung am Beispiel des Kundenwerts /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-2841-3.htm.
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Kosteas-Kostaropoulos, Alexandres. "Intangibles and Their Role in Short- and Long-Run IPO Performance." Thesis, City University London, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.522908.
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Muehlenbrock, S. "Intangibles disclosure : a user-based approach to enhanced external financial reporting." Thesis, University of Brighton, 2017. https://research.brighton.ac.uk/en/studentTheses/70423a92-01a6-49ce-a560-168614a63383.
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This thesis develops a framework for enhancing current financial reporting of intangibles related information in knowledge intensive industries informed by the particular needs and requirements of the users of such reports. Four financial statements user groups (investment fund managers, CFOs of companies, credit institutions and auditors) were interviewed to obtain an understanding of their views of the usefulness of current financial statements. Following these initial interviews, questionnaires were sent out and related interviews conducted to identify factors that would be useful for improving current financial reporting practice related to intangibles. These factors were used to build a new intangibles disclosure framework or ‘model’. This new ‘model’ was then validated with financial statements users and a representative of an accounting standards setter1 in respect of its acceptability and usefulness. This study also explored the question of appropriate methodology for examining and developing financial accounting theory. Financial accounting research is currently undertaken in the two different fields of normative and positive accounting theory. Both have different views on what is deemed as commonly acceptable research methodologies to contribute to current knowledge. Unfortunately, neither field supports the development of financial accounting standards based on qualitative empirical research methodologies founded on the views of users of such financial accounting standards. This thesis provides evidence for the need to establish a new branch of financial accounting research: conditional-normative accounting research. In addition, this thesis also provides a process by which this new branch of financial accounting research can be operationalised. This thesis contributes to the current knowledge in three ways: It proposes a new user-based intangibles disclosure framework model for knowledge intensive industries which was developed and validated based on qualitative empirical research methodology. It contributes to the establishment of a new branch of financial accounting theory which is referred to by Mattessich (1995) as conditional-normative accounting theory. The latter consists of financial accounting norms and policy recommendations developed through the application of qualitative empirical research methodologies. It provides a process by which the concept of conditional-normative accounting theory can be operationalised in research practice.
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Torre, Claudia de la, Patricia Manzor, and Vargas Claudia Solís. "El impacto de los intangibles en el valor de la empresa." Tesis, Universidad de Chile, 2002. http://www.repositorio.uchile.cl/handle/2250/108159.
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Seminario para optar al título de
Ingeniero en Información y Control de Gestión<br>En la economía actual, los activos intangibles que reconocen las empresas en sus Estados Financieros son aquellos susceptibles de valorar monetariamente ya sea mediante una estimación de este valor o bien mediante un desembolso efectivo.
Sin embargo, existen ciertos activos intangibles que constituyen una fuente de riqueza para la empresa y que debido a la no existencia de normas establecidas al respecto, no se contabilizan.
El presente trabajo tiene como objetivo dar a conocer la importancia de gestionar adecuadamente estos activos creadores de valor, que de acuerdo a la teoría existente, se agrupan bajo el nombre de “Capital Intelectual” y que explican la diferencia que existe entre el valor de mercado y el valor libro de las empresas.
Si bien este tema ha sido foco de numerosas investigaciones a nivel internacional, en Chile se ha notado un desconocimiento y una falta de aplicación explícita de esta materia en las empresas.
Para demostrar que en efecto existe un valor de mercado mayor al valor contable, se realizará un estudio con nueve reconocidas empresas en Chile y se analizarán dichas diferencias a partir de la información obtenida de las respectivas memorias anuales, único documento oficial para identificar las estrategias desarrolladas en relación a los activos intangibles, para luego contrastar con la teoría de reconocidos investigadores, y mostrar que estas diferencias se deben, en gran parte, a la existencia de algún grado de gestión de estos activos.
Posteriormente, se propondrán dos estrategias genéricas con sus respectivos indicadores de gestión para los activos del Capital Intelectual. El lector podrá así entender en forma práctica cómo una adecuada gestión de dichos activos sí puede apoyar cualquier estrategia y contribuir al logro de los objetivos de una manera eficiente y eficaz. Junto con lo anterior, se planteará la importancia y los pasos a seguir para una adecuada implementación de la estrategia, ya que ello constituye un elemento fundamental para el éxito de ésta.
Finalmente, se expondrá un estudio que comprende los últimos cinco años de la empresa Falabella y se realizará un análisis de las estrategias desarrolladas por esta empresa, con relación a los activos intangibles, las que serán clasificadas según estén orientadas al recurso humano, a la estructura o bien a su relación con el entorno.
De esta manera, se mostrará la existencia en las empresas de los distintos elementos creadores de valor que constituyen el Capital Intelectual y que según Lief Edvinsson, uno de los pioneros en la investigación de esta materia, se puede describir a través de la siguiente metáfora:
“Una corporación es como un árbol. Hay una parte que es visible (las frutas) y una parte que está oculta (las raíces). Si solamente te preocupas por las frutas, el árbol puede morir. Para que el árbol crezca y continúe dando frutos, será necesario que las raíces estén sanas y nutridas. Esto es válido para las empresas: si sólo nos concentramos en los frutos (los resultados financieros) e ignoramos los valores escondidos, la compañía no subsistirá en el largo plazo”.
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Barbieri, Sáenz Genoveva, and Peña John Andrés Román. "Participación de los intangibles en la recomendación de compra de acciones." Tesis, Universidad de Chile, 2003. http://www.repositorio.uchile.cl/handle/2250/108233.
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Ruparel, Jiten V. "Estimating the intangibles : a cultural compatibility assessment model for technology transfer /." The Ohio State University, 1998. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487951907959964.
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Wasiluk, Kendra Lyn. "Sustainable wealth creation in practice : a framework to manage firm's intangibles." Thesis, University of Leeds, 2012. http://etheses.whiterose.ac.uk/3136/.
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This study investigates how firms in the Australian property and construction sector manage their intangibles in order to operationalise sustainable development. Previous research linking intangibles and corporate sustainability has tended to focus on intangibles as a phenomenon endeavouring to establish links between intangibles and corporate financial performance. This thesis makes a unique contribution to knowledge by drawing a conceptual bridge between the intangibles and corporate sustainability literature using both the phenomenon and practice based approach to intangibles. The practice based approach aims to understand how firms manage and mobilise their intangibles towards a purpose â which for this research is sustainable development. A key outcome of this study is a framework to manage firmsâ intangibles which outlines how firms identify, measure/value, control, and report their intangibles at various stages of corporate sustainability. The research design is a case study methodology, implemented across two phases, using mixed methods. The first phase focused on the phenomenon of intangibles in the wider Australian property and construction sector. Data was collected using a questionnaire, semi-structured interviews and content analysis. In the second phase, four case studies of individual firms were conducted to study the practice of intangibles. There were two key findings of this research. The first is that the practice based approach to intangibles more accurately reflected how firms in the Australian property and construction sector manage their intangibles. However, tensions still exist between the more traditional accounting-based phenomenon approach to intangibles and the practice based approach. This is particularly relevant in the business case for sustainability. The second main finding is that firms in the case study sector are actively managing their intangibles to implement organisational change for sustainability. This finding led to the development of the âinside- outâ approach to operationalising sustainable development which focuses on managing a firmâs intangibles rather than just its environmental and social performance.
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Villeneuve, Johanne. "Identification et déploiement des intangibles dans les petites et moyennes entreprises." Thèse, Université du Québec à Trois-Rivières, 2006. http://depot-e.uqtr.ca/1507/1/000133214.pdf.
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De, Luca Massimo <1991>. "Gli effetti del decreto 139/2015 sui bilanci: focus sugli intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/13026.
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Nel presente lavoro verranno analizzati gli effetti sui bilanci e le novità apportate dal decreto 139/2015 di attuazione della direttiva comunitaria 2013/34/UE.
In primis si studierà la direttiva comunitaria e i principi contabili internazionali da cui è stata mutuata l'attuale normativa. In secondo luogo verrà analizzato a fondo l'OIC 24 che tratta le immobilizzazioni immateriali per poi passare alla trattazione delle novità a livello legislativo che hanno interessato l'avviamento, le spese di pubblicità e quelle di ricerca e sviluppo. Per completezza di trattazione verranno poi studiati anche gli interventi per quanto attiene la perdita durevole di valore con il novellato OIC 9.
Completata la parte teorica verranno infine studiati gli effetti del nuovo quadro legislativo sui bilanci delle prime cento aziende italiane al fine di capire come la nuova disciplina abbia impattato sia a livello qualitativo che quantitativo sui bilanci d'esercizio.
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De, Luca Massimo <1991>. "Gli effetti del decreto 139/2015 sui bilanci: focus sugli intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13027.
Full textAbstract:
Nel presente lavoro verranno analizzati gli effetti sui bilanci e le novità apportate dal decreto 139/2015 di attuazione della direttiva comunitaria 2013/34/UE.
In primis si studierà la direttiva comunitaria e i principi contabili internazionali da cui è stata mutuata l'attuale normativa. In secondo luogo verrà analizzato a fondo l'OIC 24 che tratta le immobilizzazioni immateriali per poi passare alla trattazione delle novità a livello legislativo che hanno interessato l'avviamento, le spese di pubblicità e quelle di ricerca e sviluppo. Per completezza di trattazione verranno poi studiati anche gli interventi per quanto attiene la perdita durevole di valore con il novellato OIC 9.
Completata la parte teorica verranno infine studiati gli effetti del nuovo quadro legislativo sui bilanci delle prime cento aziende italiane al fine di capire come la nuova disciplina abbia impattato sia a livello qualitativo che quantitativo sui bilanci d'esercizio.
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Manetsi, Thabo. "Can intangibles be tangible? : safeguarding intangible heritage in the new South Africa : towards formulating policy for the conservation and sustainable management for living heritage." Master's thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/17106.
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Includes bibliographical references (pages 115-131).<br>This dissertation takes its lead from ongoing research associated with the process of formulating policy and developing instruments for safeguarding living heritage or intangible heritage as it is commonly known. In the absence of a national policy and management guidelines for the conservation and sustainable management of living heritage, the South African Heritage Resources Agency (SAHRA) has initiated a process of formulating minimum standards and guidelines for the· protection of intangible elements of heritage associated with tangible heritage resources (objects and sites). In terms of the National Heritage Resources Act (NHRA) of 1999, SAHRA has a mandate to manage heritage resources to which oral tradition or living heritage is attached. Being the designated head of the living heritage unit at SAHRA, I have the responsibility to ensure the proper conservation and management of living heritage. As such I have been charged with a number of key responsibilities such as formulating policy and developing management guidelines for living heritage. As part of the process toward developing policy, a major facet of this research project reviews and draws a comparative analysis of existing heritage legislation, legal instruments and best practices in the world that may be useful in the South African context. Drawing from the review and comparative study process, this dissertation also seeks to identify and define key management issues for safeguarding aspects of intangible heritage. The outcome of the literature review stimulates a critical discussion about the findings which explore the challenges and opportunities related to the strengths and weakness of existing heritage policies and management guidelines for the protection of intangible elements of heritage resources. This eventually informs the conclusion and recommendations which provides not only a summary of closing remarks but also suggests a way forward regarding appropriate measures to be adopted for safeguarding living heritage. In this way, this project takes the form of research and policy recommendations, premised on a real-world situation in which I am personally responsible for guiding national policy on the issue at stake.
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Pontet, Ubal Norma, Ávila César Omar López, and Suárez Lourdes Yvonne Volpi. "El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/114755.
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In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control. In this paper the valuation, measurement and recognition of intangible assets and their impact on the financial statements are presented, analyzing the asymmetry in the allocation of resources in the equity market, the growth of investments in intangible assets and the market value of the digital economy. In a group of uruguayan companies arriving at a set of initial findings for the cases. We understand the need to review and amend the rules for the treatment of intangibles, seeking to integrate more sophisticated in IT. We also understand that the rules should provide more detailed guidance on disclosure for intangible and costs-benefits for companies (from the perspective of the capital market and investors).<br>En la nueva economía, los activos intangibles se han convertido en los principales creadores de valor para un gran número de empresas. Sin embargo, la valoración de estos activos en el marco contable plantea varios problemas con respecto a su identificación, medición y control. En el presente trabajo, se exponen los criterios de valuación de activos intangibles y sus consecuencias en los estados financieros, para lo cual se ha analizado la asimetría en la asignación de recursos en el mercado de capitales, el crecimiento de las inversiones en intangibles y el valor de mercado de las empresas en la economía digital. Se explora en un grupo de empresas uruguayas las cuestiones discutidas, a partir de lo cual se arriba a un conjunto de conclusiones iniciales para los casos de estudio. Entendemos que es necesario revisar y modificar las normas para el tratamiento de intangibles, de modo que se integre aspectos más sofisticados en cuanto a TI. Asimismo, entendemos que las normas deben proporcionar una orientación más detallada sobre revelación de información para intangibles y de su relación costo-beneficio para las empresas (desde la perspectiva del mercado de capitales y de los inversores).
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Lukiyanov, Artem. "Evaluation of creditability and risk minimisation : The effect of accounting for intangibles." Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-5978.
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<p>The recent history knows numerous examples of creditor’s inability to evaluate financial solvency of the client correctly. Creditors’ risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios. Using the standard method a company that in reality is creditable may sometimes be counted as insolvent by the bank – due to the structure of the balance sheet, for instance. On the other hand, good financial ratios would not always provide assurance about the company’s capability to pay back the loan. Each of the situations would create risk for the creditor. The structure of the balance sheet brings with it a number of financial ratios, one of which is liquidity of the balance sheet. Some assets, such as intangible assets for example, may often be seen as illiquid. Therefore, an evaluation method based on the balance sheet (which often excludes intangibles from the calculations) is not always efficient. This is also because nowadays the number of “intangible” companies is increasing, the economy in general is becoming more research-oriented and therefore alternative evaluation techniques should be applied. Banks, in other words should adapt themselves to the new environment. Among such techniques can be named e.g. taking a closer look at the company, it’s activity, the assets and bookkeeping procedures which may provide additional information to the creditor and even influence the decision making process. Such procedures may provide more credible and reliable information, uncover hidden risks, and help to predict potential bankruptcy or, on the other hand, destroy suspicions about the client’s insolvency. The results of the research provide information on whether the banks are facing evaluation problems, the creditor’s attitude to accounting for intangibles and sufficiency of information on intangibles. In this respect the question whether banks are prepared to perform the client’s field research or internal auditing procedures is answered. The empirical research is based on four interviews with credit managers in Sweden, Finland and Russia. The general outcome of the study shows that alternative measures are applied when this is considered necessary. In Finland and Sweden auditing is often relied upon for evaluating the clients’ activity and credibility of its’ financial statements. On the other hand, field-research is a more common practice among Russian creditors.</p>
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Mohamad, Ariff Akmalia. "The value relevance of voluntary disclosure of intangibles : evidence from East Asia." Thesis, University of Auckland, 2011. http://hdl.handle.net/2292/6638.
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While the traditional accounting model is widely believed to inadequately
account for intangibles, managers can voluntarily provide information about them.
Based on a sample of companies from East Asia, this thesis investigates the role of
voluntary non-financial disclosure about intangibles in a valuation context. Given the
proprietary nature of intangibles, the value of the information may not be perceived to
be useful by investors.
First, this thesis examines the relationship between voluntary disclosure of
intangibles and market value. Consistent with the capital market incentives argument,
the evidence shows that voluntary disclosure of intangibles contains value relevant
information. Second, this thesis investigates the effect of managerial ownership on the
value relevance of voluntary disclosure of intangibles. The results show that the value
relevance of intangibles is lower in companies with high managerial ownership,
supporting the view that high managerial ownership is associated with greater levels
of entrenchment. Third, this thesis analyzes the effect of institutional environments on
the disclosure of information about intangibles and the subsequent valuation of that
information. At comparable levels of managerial ownership, the value relevance of
intangibles is greater for companies in countries that have strong institutional
environments. This evidence is consistent with strong legal institutions having a
positive effect on financial reporting and corporate valuation.
Overall, the findings suggest that a strategy of voluntary disclosure could be
beneficial in resolving information asymmetry surrounding intangibles. In addition,
the effectiveness of voluntary disclosure of intangibles is conditional on the internal
corporate governance infrastructure and the external legal environment.
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Buiza, Saboya Harold Giuseppe. "¿Cómo se mide el nivel de servicio en una empresa de intangibles?" Bachelor's thesis, Pontificia Universidad Católica del Perú, 2019. http://hdl.handle.net/20.500.12404/15926.
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El crecimiento exponencial del sector servicios representa un elemento clave en la
economía mundial. Esto supone una oportunidad al buscar mejorar la efectividad de los procesos
de este sector. En consecuencia, es importante buscar modelos que posibiliten alcanzar los
estándares buscados a través del nivel de servicios.
El presente trabajo de investigación está motivado por la necesidad de proponer un
modelo que permita medir, evaluar y generar una mejora considerable del nivel de servicio en las
empresas cuya característica principal es la intangibilidad. Para analizar esa problemática, es
necesario entender los conceptos de servicios y el nivel de servicio; y comparar algunos modelos
como herramientas de evaluación y mejora de este indicador.
En ese contexto, este trabajo consta de un solo capítulo que se ha dividido en 6 partes.
Las tres primeras se enfocan en desarrollar, de manera general, el concepto de servicio, nivel de
servicio e indicadores de desempeño de servicio. Por otro lado, las tres siguientes desarrollan las
3 propuestas: el modelo de factores, el modelo de escalas y el modelo Lean Service. Finalmente
se concluye que existe evidencia, a través de los casos explicados, de que las tres metodologías
planteadas (modelo de factores, de escalas y Lean Service) coinciden en su propósito de medir,
evaluar y mejorar el nivel de servicio en empresas de intangibles.<br>Trabajo de investigación
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Lehmann, Wolfgang. "An upgradeable agent-based model to explore non-linearity and intangibles in peacekeeping operations." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Jun%5FLehmann.pdf.
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Thesis (M.S. in Operations Research)--Naval Postgraduate School, June 2006.<br>Thesis Advisor(s): Thomas W. Lucas. "June 2006." Includes bibliographical references (p.105-107 ). Also available in print.
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Jansson, Carl Johan, and Shuvo Deep Dass. "Customer Based Brand Equity and Intangibles : The case of the Swedish mobile network operators." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-179813.
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Problematization: Studies indicate that there is a lack of strong brands among the Swedish mobile network operators. Problems of retaining customers are common among the big operators. Few studies on brand equity for intangible products have been done. Purpose: The purpose of this paper is to investigate which factors influence brand equity in the Swedish service sector of mobile network operators. Theory: This paper is limited to one aspect of brand equity, namely customer based brand equity. Common constructs of customer based brand equity are: brand awareness, brand associations, brand loyalty, and perceived quality. Methodology: The data was collected with self-administered delivery and collection questionnaires, which were distributed among university students. Data: 400 questionnaires were handed out and 363 responses were valid. Results and Conclusion: This study indicates the importance of brand associations, brand loyalty, and brand trust for establishing customer based brand equity among the Swedish mobile network operators.
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Moe, Christoffer Robin. "BEPS action 8 hard-to-value intangibles : införlivande av Action 8 i svensk rätt." Thesis, Stockholms universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-133599.
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