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Journal articles on the topic 'Intangibles'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Pastor, Damián, Jozef Glova, František Lipták, and Viliam Kováč. "Intangibles and methods for their valuation in financial terms: Literature review." Intangible Capital 13, no. 2 (2017): 387. http://dx.doi.org/10.3926/ic.752.

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

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Ji, Xu-Dong, and Wei Lu. "The value relevance and reliability of intangible assets." Asian Review of Accounting 22, no. 3 (2014): 182–216. http://dx.doi.org/10.1108/ara-10-2013-0064.

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Purpose – The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and other types of intangibles in the pre- and post-adoption periods of International Financial Reporting Standards (IFRS). Most importantly, this paper investigates whether the value relevance of reported intangible assets is associated with their value reliability. Furthermore, this paper reports whether the adoption of IFRS improves the value relevance of intangible assets and alters the relationship between value relevance and reliability. Design/methodology/approach – Both price

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

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

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

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

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Martins, António, and Daniel Taborda. "Article: BEFIT and Formulary Apportionment: Should Intangibles Be Included in the Formula?" EC Tax Review 31, Issue 3 (2022): 131–39. http://dx.doi.org/10.54648/ecta2022013.

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In 2021 the European Commission proposed a new framework for taxing corporate income (“Business in Europe: Framework for Income Taxation”, or BEFIT). Consolidated profits of European Union (EU) based groups will be aggregated into a single tax base, and then allocated to Member States (MS) through a formulary approach. Critical issues in defining the formula comprise how assets (including intangibles) should be reflected. The purpose of this article is to discuss some core topics related to intangible recognition and its potential impact in the formulary approach considered in BEFIT. More prec

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

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

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

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

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Ceballos Delgado, José Miguel. "Gestión de intangibles en la industria deportiva." Revista La Propiedad Inmaterial, no. 28 (December 10, 2019): 227–58. http://dx.doi.org/10.18601/16571959.n28.08.

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El deporte es hoy, sin duda, una industria de consumo masivo, en ella confluyen –desde el propio deportista, hasta la radiodifusión del evento deportivo– múltiples activos intangibles, y negocios jurídicos en los que se dispone de dichos intangibles. La gestión de estos intangibles resulta una tarea dispendiosa, pero en todo caso, rentable si se realiza adecuadamente. Tal gestión implicará la intervención de diferentes agentes con especialidad en sus respectivas disciplinas, y su aporte, a nuestro juicio, se realizará en tres etapas: identificación del intangible, protección del intangible y a

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

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

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Maaloul, Anis, Walid Ben Amar, and Daniel Zeghal. "Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations." Journal of Applied Accounting Research 17, no. 4 (2016): 421–39. http://dx.doi.org/10.1108/jaar-10-2014-0105.

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

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

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

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Vallejo Alonso, Belén, José Domingo García Merino, and Gerardo Arregui Ayastuy. "Motives for Financial Valuation of Intangibles and Business Performance in SMEs." Innovar 25, no. 56 (2015): 113–27. http://dx.doi.org/10.15446/innovar.v25n56.48994.

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In line with the Resource-based view, intangibles have become the key resource for generating competitive advantages in a firm. This is particularly significant in the case of small and medium enterprises (SMEs) whose competitive advantage is frequently based on intangible resources. However, there has been little attempt to assess and measure the role of intangible resources in firms' performance, and the motives driving their valuation process. Besides, most of the studies have been carried out in large firms. This article, combining theoretical contributions and empirical evidence, aims to

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

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

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

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

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Pacheco, Juliane, and Suliani Rover. "Value Relevance of Intangible Assets Recognized in a Business Combination." Contabilidade Gestão e Governança 24, no. 2 (2021): 167–84. http://dx.doi.org/10.51341/1984-3925_2021v24n2a2.

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Objective: To verify the value relevance of intangible assets recognized in a business combination of Brazilian publicly traded companies.Method: The sample of 165 companies, covering 962 observations, from 2010 to 2017, was analyzed using five panel data regressions based on Ohlson’s model (1995; 2005) to test four research hypotheses.Originality/Relevance: Value relevance studies have analyzed goodwill, but there are gaps this study seeks to fill. The study addresses the value relevance of intangibles assets recognized in a business combination for the stock market, exploring goodwill and ot

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Marques, Maria da Conceiçâo da Costa. "Os activos intangíveis nas contas das empresas do PSI 20 : uma evidência empírica." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 8 (June 1, 2009): 183. http://dx.doi.org/10.18002/pec.v0i8.679.

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En la actualidad podemos enumerar como activos intangibles contables las patentes, marcas, derechos de autor, etc. Sin embargo, hay otros cuya existencia se reconoce ampliamente y que, a pesar de no estar identificados o medidos, también contribuyen a los resultados de una entidad, como el goodwi II o el capital intelectual, entre otros.La Contabilidad de activos intangibles ha cobrado impulso en las últimas décadas debido a los cambios que se han producido en el mundo de los negocios. Los avances en la industria y, en concreto la sociedad de la información, disponen de activos intangibles que

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Ramirez, Pablo Gonzalo, and Toyohiko Hachiya. "Measuring the Contribution of Intangibles to Productivity Growth: A Disaggregate Analysis of Japanese Firms." Review of Pacific Basin Financial Markets and Policies 11, no. 02 (2008): 151–86. http://dx.doi.org/10.1142/s0219091508001301.

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In this study we examined Japanese firm-level data to test whether increments in intangible assets will leads to differences in productivity growth. Our results show that the marginal contribution of inputs varies a greatly among sectors, industries and depending on firm's size. Therefore, marginal increments in intangibles investments are not always associated with productivity growth suggesting that when intangibles exceed a threshold, additional investments could be inefficient. We conclude that among intangibles, firm-specific organizational capital and advertising are two of the critical

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

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

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Roth, Felix. "Revisiting intangible capital and labour productivity growth, 2000–2015." Journal of Intellectual Capital 21, no. 5 (2020): 671–90. http://dx.doi.org/10.1108/jic-05-2019-0119.

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PurposeThis paper aims to revisit the relationship between intangible capital and labour productivity growth using the largest, up-to-date macro database (2000–2015) available to corroborate the econometric findings of earlier work and to generate novel econometric evidence by accounting for times of crisis (2008–2013) and economic recovery (2014–2015).Design/methodology/approachTo achieve these aims, this paper employs a cross-country growth accounting econometric estimation approach using the largest, up-to-date database available encompassing 16 EU countries over the period 2000–2015. The p

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Shakina, Elena, Julia Naidenova, and Angel Barajas. "Shadow prices for intangible resources." Journal of Intellectual Capital 23, no. 3 (2022): 666–86. https://doi.org/10.1108/JIC-02-2020-0031.

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Purpose Focusing on managerial problems related to the measurement of intangibles, this paper develops and validates a hedonic-pricing methodology for the evaluation of the intangible resources of companies obtaining their shadow prices. Design/methodology/approach The paper adapts a hedonic-pricing methodology developed primarily for markets in real estate and secondhand cars to define how much intangibles may contribute to companies' market value. A certain calibration of the original tool has been developed to make this methodology appropriate for interpretation and practical use. The main

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Dženopoljac, Vladimir, Shahnawaz Muhammed, and Stevo Janošević. "Intangibles and performance in oil and gas industry." Management Decision 57, no. 5 (2019): 1267–85. http://dx.doi.org/10.1108/md-11-2017-1139.

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Purpose The purpose of this paper is to assess the extent to which financial and market performance of companies in the oil and gas sector can be attributed to the value of their intangibles. Design/methodology/approach The research utilized publicly available data on global oil and gas companies from 2000 to 2015. Panel data analysis was used to assess the relationship between intangibles (measured by Calculated Intangible Value (CIV)) and financial and market performance of these companies. Findings Results show that intangibles had a significant impact on firm performance in multiple financ

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Rodríguez-Pérez, Carlos, and María José Canel. "La resiliencia a la desinformación como un recurso intangible asociado a los países. Análisis de España." Estudios sobre el Mensaje Periodístico 28, no. 4 (2022): 855–65. http://dx.doi.org/10.5209/esmp.82723.

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Esta investigación aborda el estudio de la desinformación en el marco de los recursos intangibles en el sector público. Con apoyo en datos de Eurobarómetro referidos a España, se explora: a) si se puede elaborar un factor que mida la resiliencia de los ciudadanos a la desinformación, y con el que se pueda conceptualizar y operacionalizar esta resiliencia como un recurso intangible asociado a los países; y b) si hay otros recursos intangibles que ayuden a incrementar la resiliencia. Los resultados proporcionan pistas para identificar valor intangible en las reacciones de las personas a la desin

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Green, Annie. "Intangible asset knowledge." VINE 38, no. 2 (2008): 184–91. http://dx.doi.org/10.1108/03055720810889824.

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PurposeThe purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.Design/methodology/approachThe paper employs the methodology or approach of identifying or naming intangible assets within the business environment.FindingsThe paper finds that knowing what to capture is fundamental to alignment with measures and indicators inherent in a business operational data.Originality/valueThe paper tackles the elusiveness of intangibles and attempts to bring structure and identification to a complex and c

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Simó, Pep, and José María Sallán. "Capital intangible y capital intelectual: Revisión, definiciones y líneas de investigación." Studies of Applied Economics 26, no. 2 (2021): 65–78. http://dx.doi.org/10.25115/eea.v26i2.5425.

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Dos de los problemas más importantes de la investigación en intangibles y capital intelectual son la falta de una terminología común, y el poco desarrollo de escalas de medición de los constructos asociados a los intangibles. El objetivo de este artículo es doble: en primer lugar, establecer unas definiciones integradas y coherentes de los conceptos más empleados en intangibles, como activos y pasivos intangibles, y capital intelectual; y segun do lugar definir un conjunto de dimensiones para el capital intelectual coherente desde el punto de vista teórico, y que afecte a propiedades relevante

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Runcev, Nikolce, and Trajanka Makrevska. "INTANGIBLE ECONOMY." KNOWLEDGE - International Journal 47, no. 1 (2021): 197–200. http://dx.doi.org/10.35120/kij4701197r.

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The process of committing time, resources and money in order to produce useful things in the future is, from an economic point of view a defining part of what business, governments and individuals do. Over the last few decades, the nature of investment has been changing to large extent. The type of investment that has risen dramatically is intangible: investment in ideas, in knowledge, in aesthetic content, in software, in brands, in networks and relationship. The paper describes this change and why has happened. Any investments, tangible or intangible, is a step into the unk

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Jerman, Mateja, Slavka Kavčić, and Bogdan Kavčić. "INTANGIBLES AS FUTURE VALUE CREATORS: THE CASE OF THE HOTEL INDUSTRY." Tourism and hospitality management 15, no. 2 (2009): 153–62. http://dx.doi.org/10.20867/thm.15.2.1.

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

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Sicoli, Graziella. "The Role of Intangibles in the Creation of Company Value." International Journal of Business and Management 13, no. 9 (2018): 161. http://dx.doi.org/10.5539/ijbm.v13n9p161.

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The interest of the business economists in intangibles is growing and to this day the topic remains discussed both with reference to the nature of these resources, and to their role, their contribution in terms of value creation. Intangibles are one of the main sources of companies’ competitive advantage (Tanfous, 2013). The definition and classification of intangibles is still an open question. Among intangibles, knowledge assumes a fundamental role. As stated by Sveiby (Sveiby, 1997) intellectual capital is ‘knowledge that can be converted into value. In fact, only the value of intangibles o

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Jones, Stewart. "Does the Capitalization of Intangible Assets Increase the Predictability of Corporate Failure?" Accounting Horizons 25, no. 1 (2011): 41–70. http://dx.doi.org/10.2308/acch.2011.25.1.41.

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SYNOPSIS: The value relevance of intangible assets is now well documented in the literature, leading to calls for standard setters to adopt more flexible reporting rules for these assets. In this study, I evaluate the merits of intangibles capitalization from a bankruptcy and default risk perspective, which has not been previously considered in the literature. The study is conducted in a unique reporting environment, where managers have had considerable discretion to capitalize a wide range of intangibles over an extended period. Three main results are reported. First, failing firms capitalize

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Turovets, Yulia. "Intangible assets and the efficiency of manufacturing firms in the age of digitalisation: the Russian case." Engineering Management in Production and Services 13, no. 1 (2021): 7–26. http://dx.doi.org/10.2478/emj-2021-0001.

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Abstract A wide consensus exists on the role of intangible assets in both developed and developing economies, especially now, with the new generation of information and communication technologies. Emerging economies generally demonstrate lower endowment with intangibles (Dutz et al., 2012), but follow the same positive patterns for long-run development. In Russia, the contribution of intangibles to growth is still modest, and its capacity to foster productivity has not been achieved. As previous studies showed, efficiency represents one of the main channels of total factor productivity growth.

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García‐Ayuso, Manuel. "Intangibles." Journal of Intellectual Capital 4, no. 4 (2003): 597–604. http://dx.doi.org/10.1108/14691930310504590.

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Bryant-Waugh, Rachel. "Intangibles." Advances in Eating Disorders 2, no. 3 (2014): 213–15. http://dx.doi.org/10.1080/21662630.2014.954762.

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den Hertog, Pim, Rob Bilderbeek, and Sven Maltha. "Intangibles." Futures 29, no. 1 (1997): 33–45. http://dx.doi.org/10.1016/s0016-3287(96)00064-x.

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Guenter, Ryan W., John G. H. Dunn, and Nicholas L. Holt. "Talent Identification in Youth Ice Hockey: Exploring “Intangible” Player Characteristics." Sport Psychologist 33, no. 4 (2019): 323–33. http://dx.doi.org/10.1123/tsp.2018-0155.

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The purpose of this study was to examine “intangible” characteristics that scouts consider when evaluating draft-eligible prospects for the Western Hockey League. Sixteen scouts participated in semistructured interviews that were subjected to an inductive thematic analysis and then organized around predetermined categories ofwhyintangibles were important,whatintangibles were valued, andhowscouts evaluated these intangibles. Intangibles helped scouts establish players’ fit with the organizational culture of teams and influenced scouts’ draft-list ranking of players. The key intangibles scouts s

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

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

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Ďurčová, Júlia, and Marek Pekarčík. "Role of intangible assets in global value chains: Evidence from the Slovak Republic." Strategic Management, no. 00 (2023): 38. http://dx.doi.org/10.5937/straman2300036d.

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

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De Ridder, Maarten. "Market Power and Innovation in the Intangible Economy." American Economic Review 114, no. 1 (2024): 199–251. http://dx.doi.org/10.1257/aer.20201079.

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This paper offers a unified explanation for the slowdown of productivity growth, the decline in business dynamism, and the rise of market power. Using a quantitative framework, I show that the rise of intangible inputs, such as software, can explain these trends. Intangibles reduce marginal costs and raise fixed costs, which gives firms with high-intangible adoption a competitive advantage, in turn deterring other firms from entering. I structurally estimate the model on French and US micro data. After initially boosting productivity, the rise of intangibles causes a decline in productivity gr

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Curea, Mihaela, Marilena Mironiuc, and Maria Carmen Huian. "Intangibles, Firm Performance, and CEO Characteristics: Spotlight on the EU Electricity and Gas Industry." Sustainability 14, no. 15 (2022): 9195. http://dx.doi.org/10.3390/su14159195.

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The transition from the industrial economy to the knowledge-based economy has changed the status quo, and consequently, intangibles have gained traction in the scientific discourse of recent decades. The paper aims to scrutinise, econometrically, the nexus between intangibles and firm performance and the moderating role of CEO duality and CEO gender. Capital-intensive industries are largely overlooked by previous studies, which prompted us to explore the electricity and gas industry. The analysis is based on a longitudinal dataset of EU-listed companies and employs a quantitative approach to s

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García-Gallo, María Dolores, Félix Jiménez-Naharro, Miguel Torres-García, José Guadix-Martín, and Susan L. Giesecke. "Sustainability of Spanish Tourism Start-Ups in the Face of an Economic Crisis." Sustainability 13, no. 4 (2021): 2026. http://dx.doi.org/10.3390/su13042026.

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In this research, a study is carried out on the differences between tourism start-ups in relation to intangibles, economic and financial sustainability, by region and by sector of activity, in order to determine their sustainability both in a situation of economic crisis and growth, In the study carried out in this article, the tourist startups are identified, by branch of activity (hotels, restaurants, transport and travel agencies) with identification of intangibles in their balance sheet. Once identified, a descriptive analysis of the incorporation of intangibles, economic sustainability an

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Russell, Mark. "The valuation of pharmaceutical intangibles." Journal of Intellectual Capital 17, no. 3 (2016): 484–506. http://dx.doi.org/10.1108/jic-10-2015-0090.

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Purpose – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible asset measures such as reported intangible assets and R & D capital. Design/methodology/approach – The study values pharmaceutical intangibles using three methods: an income method; the sum of unamortised R & D expenditures; the firm’s reported intangible assets. Value-relevance tests use ordinary least squares regression and Vuong and Clarke tests. Findings – First, the study finds that the d

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Goodridge, Peter, Jonathan Haskel, and Gavin Wallis. "Can Intangible Investment Explain the UK Productivity Puzzle?" National Institute Economic Review 224 (May 2013): R48—R58. http://dx.doi.org/10.1177/002795011322400104.

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

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Amadieu, Paul, Carole Maurel, and Jean-Laurent Viviani. "Intangibles, Export Intensity, and Company Performance in the French Wine Industry." Journal of Wine Economics 8, no. 2 (2013): 198–224. http://dx.doi.org/10.1017/jwe.2013.27.

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AbstractIntangible assets can play a strategic role in the implementation of differentiated strategies in foreign markets. The literature has addressed the impact of intangible assets on both exports and financial performance and the effects of exports on company financial performance (profit and risk). This article aims to analyze the effect of exports on the relationship between intangibles and company performance in the wine industry. Empirical studies show that intangibles have a positive but diminishing impact on exports. The effect of exports on financial performance differs depending on

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Corrado, Carol, Jonathan Haskel, Cecilia Jona-Lasinio, and Massimiliano Iommi. "Intangible investment in the EU and US before and since the Great Recession and its contribution to productivity growth." Journal of Infrastructure, Policy and Development 2, no. 1 (2018): 11. http://dx.doi.org/10.24294/jipd.v2i1.205.

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This paper uses a new cross-country cross-industry dataset on investment in tangible and intangible assets for 18 European countries and the US. We set out a framework for measuring intangible investment and capital stocks and their effect on output, inputs and total factor productivity. The analysis provides evidence on the diffusion of intangible investment across Europe and the US over the years 2000-2013 and offers growth accounting evidence before and after the Great Recession in 2008-2009. Our major findings are the following. First, tangible investment fell massively during the Great Re

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Erickson, Scott, and Helen N. Rothberg. "Intangible dynamics in financial services." Journal of Service Theory and Practice 26, no. 5 (2016): 642–56. http://dx.doi.org/10.1108/jstp-04-2015-0093.

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Purpose The purpose of this paper is to examine a range of metrics concerning knowledge and related intangible assets in financial service industries. The metrics are then analyzed according to theory from several disciplines so as to better understand intangible dynamics, the relationship between different intangibles. Guidance is provided in terms of valuing knowledge and pursuing competitive intelligence (CI) based on the unique characteristics of financial services intangibles. Design/methodology/approach Data are drawn from a large database and supplemented with other sources. The primary

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Catalfo, Pierluigi, and Inge Wulf. "Intangibles disclosure in Management Commentary regulation in Germany and Italy." Journal of Intellectual Capital 17, no. 1 (2016): 103–19. http://dx.doi.org/10.1108/jic-09-2015-0083.

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Purpose – The purpose of this paper is to understand whether Management Commentary (MC) can cover the information needs about underreported company intangibles in accounting traditionalist countries such as Germany and Italy. Furthermore, this work would like to contribute towards an improvement of the managerial culture on intangible resources disclosure and to stimulate the consciousness of the need for a new regulatory policy in accounting. Design/methodology/approach – Focusing on the current regulation on MC and taking into account its hard and soft components, both in Italy and in German

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Shakina, Elena, Mariia Molodchik, and Angel Barajas. "Endogenous value creation: managerial decisions on intangibles." Management Research Review 40, no. 4 (2017): 410–28. http://dx.doi.org/10.1108/mrr-01-2016-0026.

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Purpose This study aims to explore value creation through intangibles in corporations, taking into consideration the endogenous nature of managerial decisions. It is stated that intangibles bring extra information asymmetry into a company and make managers and investors’ goals less aligned. Design/methodology/approach A theoretical model is elaborated and empirically tested on the assumption that managers, while investing in intangibles, simultaneously make a company competitive and attractive to investors. The authors use a conceptual model of endogenous value creation to test how intangibles

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Hollander Sanhueza, Reinier. "Los activos intangibles: Presentación de algunos modelos desarrollados." Horizontes Empresariales 4, no. 1 (2015): 47–60. http://dx.doi.org/10.22320/hem.v4i1.2069.

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El significado general del concepto intangible es la carencia de sustancia física, el Diccionario Webster define a intangible como: “No tangible; incapaz de ser percibido por el tacto; impalpable; imperceptible”.La contabilidad utiliza expresiones y palabras con un sentido propio que pueden diferir del significado común; por eso, la definición anteriormente dada de intangible, aunque explica en esencia el significado de este concepto, no describe todo el alcance que puede tomar en el lenguaje contable, ni mucho menos da un significado preciso de ese término. Esto se debe a que la contabilidad,

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Bortesi Longhi, Luis. "Los intangibles." Quipukamayoc 22, no. 41 (2014): 107. http://dx.doi.org/10.15381/quipu.v22i41.10074.

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Existe una tendencia progresiva y cada vez más generalizada, que consiste en la desmaterialización de las comunicaciones, de los activos financieros, del comercio, y en general, de las relaciones humanas. Un caso particular, que es el que concierne a la presente investigación, es el de los “Activos Intangibles” que cobran cada vez mayor dimensión e importancia. Tradicionalmente, los activos intangibles se circunscribieron a las marcas, patentes y franquicias, pero en la actualidad, abarcan muchos más aspectos que enriquecen el valor de la organización. Para empezar, haciendo una analogía simpl

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Godfrey, Jayne M., Wei Lu, and Xu-dong Ji. "Reporting intangibles." Monash Business Review 2, no. 1 (2006): 36–41. http://dx.doi.org/10.2104/mbr06010.

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HINCAPIÉ, JUAN PABLO. "Análisis crítico del contenido discursivo: una aproximación hermenéutica al concepto de activos intangibles desde dos perspectivas normativas." Criterio Libre 18, no. 31 (2019): 113–44. http://dx.doi.org/10.18041/1900-0642/criteriolibre.2019v18n31.6133.

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El objetivo de este artículo de reflexión es develar y analizar algunas particularidades conceptuales de los activos intangibles, valiéndose para ello de las metodologías de investigación cualitativa del análisis de contenido, del discurso y del análisis crítico del discurso. En específico, se busca conocer qué se puede observar críticamente del discurso contable sobre el tratamiento de los activos intangibles según el Decreto Reglamentario 2649 (1993) y la Norma Internacional de Contabilidad 38 (2014), y específicamente, qué se evidencia sobre el tratamiento del intangible generado internamen

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Levey, Marc M. "The High Court in India Relies on OECD Approach for Marketing Intangibles in the Maruti Suzuki Case." Intertax 38, Issue 12 (2010): 672–80. http://dx.doi.org/10.54648/taxi2010071.

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The ‘Maruti’ Suzuki India Ltd v. Additional Commissioner of Income Tax Transfer Pricing Officer of New Delhi decision is a novel Indian judicial decision that attempts to address the concept of marketing intangibles. While following the US decision in DHL Corp. et al. v. Comm’r, which also addressed marketing intangibles, the High Court of Delhi’s decision is fraught with inconsistencies and impracticality notwithstanding its credible view of the marketing intangible concept. While the Indian Supreme Court has set aside this decision and the TPO will examine the matter in accordance with exist

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