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Journal articles on the topic 'Knowledge based economy intangible assets and valuation'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Lu, Yu-Hsin, and Yu-Cheng Lin. "Using Hybrid Classifiers to Conduct Intangible Assets Evaluation." International Journal of Applied Metaheuristic Computing 7, no. 1 (2016): 19–37. http://dx.doi.org/10.4018/ijamc.2016010102.

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Traditional financial reporting usually ignores intangible assets, even though these assets play an increasingly important role in today's knowledge-based economy. As such, the valuation of intangible assets, while typically overlooked in traditional reporting, has nonetheless garnered widespread interest. This paper uses data-mining technologies to identify important valuation factors and to determine an optimal valuation model. In the feature selection process, the paper focus on three methods, namely, decision trees, association rules, and genetic algorithms in data mining, to identify impo

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Yuriy Pikalov. "CONSIDERATION, ANALYSIS AND DEVELOPMENT OF SOME EXISTING APPROACHES TO QUANTITATIVE VALUATION OF INTANGIBLE ASSETS." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 59 (December 28, 2020): 124–34. http://dx.doi.org/10.24025/2306-4420.1.59.2020.221028.

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Many recent scientific publications on the current and future development of the world economy highlight such a trend as the knowledge economy. It is logical to hope that if such a trend exists, it would be possible to observe the corresponding processes in changing the attractiveness of certain assets, namely the increase in the attractiveness of any assets closely related to knowledge. A similar situation would apply to innovation development, i. e., processes related to investment and R&D, etc. Data on the distribution of shares of tangible and intangible assets in the capital structure

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Dancakova, Darya, and Leos Safar. "Intellectual capital valuation in digital economy: a review of corporate and national perspectives." Acta Tecnología 10, no. 4 (2024): 165–70. https://doi.org/10.22306/atec.v10i4.237.

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Intellectual capital (IC) has emerged as a critical driver of organizational value and competitive advantage in the knowledge-based economy. Unlike tangible assets, IC encompasses intangible assets such as human capital, structural capital, and relational capital, which collectively contribute to the innovative capacity and strategic positioning of firms and economies. Despite its significance, measuring intellectual capital poses substantial challenges due to its intangible nature and the lack of standardized valuation methods. This paper aims to provide a brief overview of the components and

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Ţîţu, Mihail Aurel, Constantin Oprean, Andreea Simina Răulea, and Ştefan Ţîţu. "Instrument for the Visualization and Evaluation of the Intellectual Property Assets in the Knowledge Based Economy." Balkan Region Conference on Engineering and Business Education 1, no. 1 (2015): 153–60. http://dx.doi.org/10.1515/cplbu-2015-0018.

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AbstractThe intellectual property is a concept of whose content and materialization find themselves more and more in the attention of the researchers and practitioners. The increased number of the works that approach such an issue is the argument that supports the previous affirmation. The intellectual property assets attract the interest of all the organizations from the local to the global level. The important pillars of the European Strategy 2020 formulated by the European Commission are based on the capitalization of the innovation knowledge and of the intellectual property. The increased

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Ioniţă, Cătălin Gabriel. "The need for rethinking the model of assessing value in the digital economy context." Proceedings of the International Conference on Business Excellence 14, no. 1 (2020): 170–81. http://dx.doi.org/10.2478/picbe-2020-0017.

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AbstractIn recent years, companies have begun to promote an economy based on knowledge and information, characterized by rapid economic changes, so the production of tangible goods has no longer been the main source of value, this being replaced by the creation and management of intangible assets, which are often not reflected in the accounting documents at the real market value because of the restrictive criteria for accounting valuation and recognition. Nowadays, the economy is based mainly on intangible assets and therefore they must be recognized in the financial statements of the companie

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Marulanda-Grisales, Natalia, and Luz Dinora Vera-Acevedo. "Intellectual capital and competitive advantages in Higher Education Institutions: An overview based on bibliometric analysis." Journal of Turkish Science Education 19, no. 2 (2022): 525–44. http://dx.doi.org/10.36681/tused.2022.135.

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In a knowledge economy, the generation of competitive advantages in Higher Education Institutions (HEIs) is based on intangible assets of Intellectual Capital (IC) such as quality in teaching, research, innovation, image, reputation and relationship with stakeholders. This knowledge area has aroused the interest of HEIs managers and the government. Several studies have been carried out to analyze how IC contributes to the generation of competitive advantages in different contexts. However, few studies have been applied to HEIs. The study aims to fill this gap by providing a knowledge map and e

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Christofi, Kyriakos, Pieris Chourides, and George Papageorgiou. "The role of knowledge assets and corporate social responsibility in creating firm value." Knowledge and Performance Management 7, no. 1 (2024): 163–73. http://dx.doi.org/10.21511/kpm.07(1).2023.13.

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The purpose of this paper is to investigate how knowledge assets and corporate social responsibility jointly influence the market value of a firm. In the contemporary knowledge-driven economy, where competitive advantage is based on intangible and intellectual capital, this paper emphasizes the strategic significance of knowledge assets, open innovation, and sustainable development practices in creating and maximizing market value. By employing multiple regression analysis on panel data for ten financial years, the study examines the optimal composition of knowledge assets and the impact of CS

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Celenza, Domenico, and Fabrizio Rossi. "The Human Capital Valuation: A Methodological Proposal Among Intellectual Capital Elements." International Journal of Business & Technology 1, no. 2 (2013): 15–29. http://dx.doi.org/10.33107/ijbte.2013.1.2.02.

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Intellectual Capital (IC) is an important source of value for companies and in recent years has been the focus of attention for scholars. In a knowledge-based economic scenario the role of human resources has been reallocated over time in the theory of the firm to a higher degree than in the past. The worker's labor and management have been transformed as a result of the growing attention to the intangible assets held by each business system. In knowledge economy, manufacturing industries are investing more and more in the processes of scientific and technological research in order to introduc

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Myasoedov, Aleksey. "An Efficiency Model for Assessing Intellectual Capital." Scientific Research and Development. Socio-Humanitarian Research and Technology 10, no. 1 (2021): 84–91. http://dx.doi.org/10.12737/2306-1731-2021-10-1-84-91.

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Today we live in a knowledge society, a society shaped by the information revolution and developed by communication technologies. At the dawn of the new era, the concept of intellectual capital was first used to explain the importance of intellectual resources - such as information, knowledge, and experience - in the modern economy. Today, intellectual capital is a key factor in the company's profitability and has become an essential resource for creating economic wealth. In this environment, intellectual capital and intangible assets are fundamental to success. Intellectual capital consists o

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Ali, Rizwan, and Akmal Shahzad Butt. "Navigating Governance Dynamics: Examining the Impact of Board Independence, Gender Diversity, and CEO Duality on Firm Performance." Journal of Political Stability Archive 3, no. 1 (2025): 921–36. https://doi.org/10.63468/jpsa.3.1.55.

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This study explores how three critical board characteristics—board independence, gender diversity, and CEO duality—shape firm performance, with particular attention to the mediating role of intellectual capital. Anchored in agency theory, stakeholder theory, and the resource-based view, the research proposes a comprehensive model connecting governance structures to market-based firm valuation. Employing a positivist paradigm and a quantitative approach, the analysis draws on secondary data from 65 non-financial firms listed on the Pakistan Stock Exchange (PSX) across multiple financial periods

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Babii, Petro. "THE SOCIETY NEED IN RATIONAL INTELLECTUAL USE TO PROVIDE FUNCTIONING AND DYNAMIC DEVELOPMENT." Regional’ni aspekti rozvitku produktivnih sil Ukraїni, no. 24 (2019): 116–21. http://dx.doi.org/10.35774/rarrpsu2019.24.116.

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The article deals with the works of domestic scientists who have researched the problems of creation, management and intellectual use. The views of scientists are focused on understanding the management of processes of intellectual use, the study of intellectual resources in the knowledge economy, the study of aspects of valuation of intellectual capital and the influence of factors on its management mechanism, the establishment of the place of intellectual assets in the national innovation system. The purpose of the research is based on the development of ways to manage the process of intelle

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Li, Min, and Zamira Madina. "Artificial Intelligence Assists the Construction of Quantitative Model for the High-Quality Development of Modern Enterprises." Computational and Mathematical Methods in Medicine 2021 (November 25, 2021): 1–12. http://dx.doi.org/10.1155/2021/7211790.

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Artificial intelligence companies are different from traditional labor-intensive and capital-intensive companies in that their core competitiveness lies in technology, knowledge, and manpower. Enterprises show the characteristics of a high proportion of intangible assets, strong profitability, and rapid growth. At the same time, there are also the characteristics of high risk and high uncertainty. In addition to the existing value brought by existing profitability, corporate value should also consider the potential value brought by potential profitability. Enterprise value is affected by many

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DUMITRU (SOARE), Cati-Loredana. "INTELLECTUAL CAPITAL ACCOUNTING – A CHALLENGE OF MODERN ACCOUNTING." Annals of the University of Oradea. Economic Sciences 31, no. 31(1) (2022): 183–90. http://dx.doi.org/10.47535/1991auoes31(1)018.

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In the context of the new global knowledge economy, hidden intangible assets (intellectual capital) have become the main generator of added economic value and the one that creates significant competitive advantages in the business world, but traditional valuation and accounting methods, in addition to referring only to past issues, they fail to provide concrete solutions regarding the valuation and accounting of all intangible assets generating value and competitive advantages of contemporary enterprises. This study aims to show the importance of hidden intangible assets (intellectual capital)

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Gatuyu, Justice. "Taxing a Digital Economy: Exploring Intangible Assets to Broaden Revenue Base in Kenya." Strathmore Law Review 4, no. 1 (2019): 103–33. http://dx.doi.org/10.52907/slr.v4i1.112.

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The world economy has shifted from brick and mortar industries to a knowledge and service economy. In the age of digital evolution, intangible assets have become the new drivers of corporate profit and restructured business models of leading firms. Creators of these assets look forward to monetising and making gains from them. Equally, governments expect to extract revenues by way of taxation. As cross-border trade broadens with the rise of globalisation, intangible assets have increasingly become an area of concern in relation to tax avoidance schemes especially by global firms. In Kenya, app

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Theodore Narku Odonkor, Titilope Tosin Adewale, and Titilayo Deborah Olorunyomi. "Valuing intangible assets in the digital economy: A conceptual advancement in financial analysis models." International Journal of Frontline Research in Multidisciplinary Studies 2, no. 1 (2023): 027–46. https://doi.org/10.56355/ijfrms.2023.2.1.0036.

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The valuation of intangible assets has become increasingly critical in the digital economy, where assets such as intellectual property, brand reputation, and customer data drive business value. This study proposes a conceptual advancement in financial analysis models to effectively value intangible assets, addressing the complexities and challenges presented by the digital transformation of business environments. Traditional valuation methods, often based on tangible asset assessments, fail to capture the full economic potential of intangible assets, which are non-physical but contribute signi

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Adesemoye, Oluwasola Emmanuel, Ezinne C. Chukwuma-Eke, Comfort Iyabode Lawal, Ngozi Joan Isibor, Abiola Oyeronke Akintobi, and Florence Sophia Ezeh. "Valuing Intangible Assets in the Digital Economy: A Conceptual Advancement in Financial Analysis Models." International Journal of Social Science Exceptional Research 3, no. 1 (2023): 277–91. https://doi.org/10.54660/ijsser.2023.2.1.277-291.

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The valuation of intangible assets has become increasingly critical in the digital economy, where assets such as intellectual property, brand reputation, and customer data drive business value. This study proposes a conceptual advancement in financial analysis models to effectively value intangible assets, addressing the complexities and challenges presented by the digital transformation of business environments. Traditional valuation methods, often based on tangible asset assessments, fail to capture the full economic potential of intangible assets, which are non-physical but contribute signi

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Zhou, Zhao, Jun Mei Zhang, Shu Hui Wang, Rui Chen, and Wen Wen Zhong. "Study on the Value Management of Forestry Intangible Assets in the Era of Knowledge Economy." Applied Mechanics and Materials 618 (August 2014): 583–87. http://dx.doi.org/10.4028/www.scientific.net/amm.618.583.

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In the era ofthe knowledge economy, the accounting priority has shifted from tangible assets to intangible assets. The knowledge economy-based intangible assets is gradually emerging as the main impetus for determining the forthcoming cash flow and market value. This paper takes the stocks listed in Shenzhen Securities Exchange as the study object, conducts empiricalstudy and analysis based on the sampling data, including 2008-2010 pershare intangible assets,per share returns, per share net assets after deducting intangible assets and share price,describes the disclosure of intangible assets o

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Nuradi, Rani. "Bridging the Gap and Uncertainty in Patent Valuation: Regulatory Challenges in Indonesia’s Creative Economy." Scholars International Journal of Law, Crime and Justice 8, no. 05 (2025): 93–98. https://doi.org/10.36348/sijlcj.2025.v08i05.001.

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Patent valuation plays a critical role in the creative economy; particularly as intellectual property assets are increasingly utilized as collateral in financial transactions. However, significant challenges remain in the valuation process, particularly for patents, which are intangible assets with high economic potential but complex valuation methods. This study aims to address the legal and valuation challenges surrounding patents in IP-based financing and provide recommendations to enhance legal certainty. The research adopts a normative juridical approach, analyzing relevant regulations an

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Valentina RĂDULESCU, Carmen, Ioan I. GÂF-DEAC, Maria Loredana POPESCU, and Cristina DIMA. "Business Cycle Dynamics in the Romanian Economy: Phases and Developments." European Journal of Sustainable Development 13, no. 4 (2024): 47. http://dx.doi.org/10.14207/ejsd.2024.v13n4p47.

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Romania's economy is not yet sufficient / complete and competitive connected to the developed European economy and the global one. In recent economic and general political history, the political, institutional and economic changes that have taken place since 1990 in Central and Eastern Europe, including Romania, are already recognized. The article deals with the evolutionary situational stages towards the New Economy of Romania. It also describes the post-transformation horizon for achieving quasi-constant inverted levels between “tangible-intangible” for the transition to a new business cycle

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Hoai, Nam Ngo. "Valuation of Assets in Banking Activities - Current Situation and Solutions." INTERNATIONAL JOURNAL OF AGRICULTURE AND BIOLOGICAL SCIENCES 5, July & Aug 2021 (2021): 144–51. https://doi.org/10.5281/zenodo.5549779.

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<em>In fact, each Vietnamese commercial bank has a different way of valuing assets, the same asset but each bank gives a different valuation result. The valuation of enterprises is also based only on book and balance sheet data, so it is difficult to accurately determine the true value of the business, especially the value of the business as a bank is even more difficult. Valuation because in addition to tangible assets, there are many intangible assets with great value such as: trademarks, patents, traditional products, reputation of the bank's leadership team... The choice of valuation m

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Plikus, Iryna. "ANTI-CRISIS BUSINESS MANAGEMENT IN THE DIGITAL ECONOMY." 62, no. 62 (December 31, 2021): 88–97. http://dx.doi.org/10.26565/2524-2547-2021-62-08.

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The purpose of this article is to substantiate the theoretical and methodological foundations and practical recommendations for the development of anti-crisis management tools in the digital economy based on the cost criterion and intangible factors. Practice shows that the development of artificial intelligence, big data analytics, machine learning and the development of the mobile Internet open up new opportunities for enterprises and affect the business strategies of companies. The digital transformation of the economy has led to the emergence of challenges for management, which can be divi

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Zhu, Xinyu. "Impact of Accounting Recognition and Measurement on the Financial Reporting." Advances in Economics, Management and Political Sciences 96, no. 1 (2024): 252–58. http://dx.doi.org/10.54254/2754-1169/96/2024mur0085.

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In recent years, there has been an argument about whether or not the complicated figures could be reported in the balance sheets or in the income statements correctly. Intangible assets have become significantly vital in todays rapidly changing economy towards the achievement of business success across different industries. Their peculiar nature however poses significant challenges when it comes to valuation and accounting practices. This paper explores how intangible assets play a role in improving competitiveness, financial performance, as well as appraising and managing these assets effecti

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Osinski, Marilei, Paulo Mauricio Selig, Florinda Matos, and Darlan José Roman. "Methods of evaluation of intangible assets and intellectual capital." Journal of Intellectual Capital 18, no. 3 (2017): 470–85. http://dx.doi.org/10.1108/jic-12-2016-0138.

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Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management. Design/methodology/approach This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive. Findings The m

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Oprean-Stan, Camelia, Sebastian Stan, and Antonio Pele. "The National Intangible Resources and Their Importance in the Current Knowledge-Based Economy." Management of Sustainable Development 10, no. 2 (2018): 45–49. http://dx.doi.org/10.2478/msd-2019-0007.

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Abstract In this article, models for assessing national intangible resources are analysed through a lecture in the literature, and the best-known evaluation methods are categorized into academic models and models of international organizations, with the most important differences being identified. The European Innovation Scoreboard (EIS) and the World Economic Forum annual reports on Global Competitiveness were considered to assess Romania's position in the international context in terms of intangible assets. Despite the importance of intangible resources at national level and the fact that th

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Sorrentino, Giuseppe, Mario Situm, Yuliia Serpeninova, Milos Tumpach, and Zuzana Juhaszova. "Supporting management decisions for M&A transactions based on the strategic allocation of intangible assets." Problems and Perspectives in Management 22, no. 2 (2024): 539–54. http://dx.doi.org/10.21511/ppm.22(2).2024.42.

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In the context of mergers and acquisitions (M&amp;amp;A), management decisions regarding asset allocation play a key role in determining the strategic value of intangible assets. This study investigates the allocation of such assets, particularly goodwill, in relation to enterprise value on balance sheets across global M&amp;amp;A transactions within the B2C sector from 2000 to 2021. Utilizing data from the Markables database, which includes 543 transactions, this study presents robust and quantile regression analyses to effectively address challenges arising from non-normally distribu

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Medvedeva, Olga, and Andrey Artemenkov. "Impact of urban green and water belts on the city economy: A review of valuation aspects." E3S Web of Conferences 435 (2023): 01002. http://dx.doi.org/10.1051/e3sconf/202343501002.

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The purpose of the study is to review available economic methods for the incorporation of urban green belts and water spaces into the city development control system. The paper aims to identify economic subjects of analysis, provide a definition of approaches, and methods for ensuring the rendering of decisions in a monetized form, and outline the main directions of work for creating the legal and methodological frameworks for the formation of urban green belts. The findings indicate that the valuation treatment of urban green water belts requires them to be split into tangible and intangible

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

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

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KOFMAN, Viktoriia. "METHODOLOGY OF ASSESSMENT OF THE BRANDING STRATEGY." Development Service Industry Management, no. 2 (May 15, 2025): 324–30. https://doi.org/10.31891/dsim-2025-10(42).

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The aim of the article is to substantiate methodological approaches to brand evaluation in the context of defining a brand as a marketing asset in the capitalization of an enterprise. The study used economic and statistical research methods in analyzing practical experience in using brand evaluation methods; theoretical and methodological approaches in analyzing the use of brand evaluation methods; grouping and classification - in determining the most common approaches in brand evaluation. The distinctive features of brand leadership compared to classical brand management are identified. The r

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Chowdhury, Rakibul Hasan. "Accounting for Data: A Framework for Valuing and Reporting Digital Intangible Assets." Journal of Frontiers in Multidisciplinary Research 1, no. 1 (2020): 16–23. https://doi.org/10.54660/.ijfmr.2020.1.1.16-23.

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In the digital economy, data has become a central driver of enterprise value, yet prevailing accounting frameworks fail to recognize or report internally generated data as an intangible asset. This omission creates a significant disconnect between the financial statements of data-driven firms and their underlying economic reality. This study introduces the Extended Asset Recognition Model (EARM), a conceptual framework designed to enable the recognition, valuation, and disclosure of proprietary data assets in corporate financial reporting. Grounded in existing accounting theory and informed by

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WYATT, ANNE. "ACCOUNTING FOR INTANGIBLES: THE GREAT DIVIDE BETWEEN OBSCURITY IN INNOVATION ACTIVITIES AND THE BALANCE SHEET." Singapore Economic Review 46, no. 01 (2001): 83–117. http://dx.doi.org/10.1142/s0217590801000243.

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This paper analyses descriptive data from a discretionary accounting setting and several generic properties of innovation activities to explain why intangible assets are grossly under-recognized in company balance sheets. Existing literature and publicly available data indicates the increasing significance of intangible investment in the growth and development of firms and the stock of knowledge. However, a systematic framework to reliably quantify the stock of intangible assets remains elusive. This paper contributes to the debate surrounding recognition of intangible assets by demonstrating

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

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

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Csath, Magdolna. "The Role of Intangible Capital Investment and Intangible Assets in Improving Competitiveness." Financial and Economic Review 22, no. 2 (2023): 124–42. http://dx.doi.org/10.33893/fer.22.2.124.

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Based on international literature and data, this essay examines the conditions for improving competitiveness in Hungary in relation to intangible assets and capital investment. The link between productivity – as the basis for competitiveness – and intangible capital investment is also discussed. The essay argues that, although there is no consensus on the interpretation of the concepts examined and further analysis and modelling are needed, the relationships presented suggest that higher levels of intangible asset and capital investment would contribute to improving the productivity and compet

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Legenchuk, S., and S. Iskorostenska. "Development of accounting for intangible assets based on the theory of intellectual capital." Economics, Entrepreneurship, Management 7, no. 2 (2020): 102–11. http://dx.doi.org/10.23939/eem2020.02.102.

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The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern

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Mykhaylyna, Diana, Iryna Rogovska-Ischuk, and Viktoriia Kyfyak. "FINANCIAL MARKET’S ROLE IN DETERMINING THE VALUE OF INTERNATIONAL BUSINESS INTANGIBLE ASSETS." Baltic Journal of Economic Studies 10, no. 3 (2024): 237–44. http://dx.doi.org/10.30525/2256-0742/2024-10-3-234-244.

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As humanity moves into the era of digital technologies and the knowledge economy, the importance of intangible assets in the global economy and international business has been increasingly recognised. Amid the forced virtual communication resulting from the lingering effects of the COVID-19 pandemic, as well as the social conflicts and cyber-attacks associated with Russia's hybrid war in Ukraine, the value of intangible assets such as reputation, investor and customer loyalty, consumer data, branding, intellectual expertise and copyrights has taken on new importance and relevance. The purpose

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Hanafizadeh, Payam, Seyed Saeed Hosseinioun, and Hamid Reza Khedmatgozar. "Financial Valuation of a Business Model as an Intangible Asset." International Journal of E-Business Research 11, no. 4 (2015): 17–31. http://dx.doi.org/10.4018/ijebr.2015100102.

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Knowledge-based economies rely greatly on intangible assets. Based on its features, a business model can be an intangible asset; by posing barriers to imitation, it can create competitive advantage and increase a company's value. Hence, a business model's financial valuation is of great importance. Accordingly, the main objective of the present study is to design a process to valuate business models, using income approach and the concept of competitive advantage. An active corporation engaged in daily deal business was chosen as a case study. Its business model is identified and then valued us

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Hanafizadeh, Payam, Seyed Saeed Hosseinioun, and Hamid Reza Khedmatgozar. "Financial Valuation of a Business Model as an Intangible Asset." International Journal of E-Business Research ‪(IJEBR)‬ 11, no. 4 (2015): 17–31. https://doi.org/10.5281/zenodo.14008592.

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Knowledge-based economies rely greatly on intangible assets.&lrm; Based on its features, a business model can be an intangible asset;&lrm; by posing barriers to imitation, it can create competitive advantage and increase a company's value.&lrm; Hence, a business model's financial valuation is of great importance.&lrm; Accordingly, the main objective of the present study is to design a process to valuate business models, using income approach and the concept of competitive advantage.&lrm; An active corporation engaged in daily deal business was chosen as a case study.&lrm; Its business model is

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Muravskyi, Volodymyr, Pavlo Denchuk, and Oleh Reveha. "Inventory control and accounting valuation of electronic money and crypto assets in electronic transactions." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 9(42) (2023): 131–41. http://dx.doi.org/10.32515/2663-1636.2023.9(42).131-141.

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The monetary basis of the digital economy is electronic money and cryptographic objects that have specific characteristics, consideration of which significantly complicate accounting and control. In order to ensure the identification, inventory and valuation of crypto assets, it is necessary to optimize the methodology and organization of accounting for electronic money transactions in the digital economy. The purpose of the article is to improve the inventory control and accounting assessment methodology from the point of view of the current and future value of electronic and cryptographic mo

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Kirillov, Nikolay N. "EVALUATION OF THE AGGREGATE OF TRANSFERABLE RESULTS OF INTELLECTUAL ACTIVITY OF KNOWLEDGE-INTENSIVE ORGANISATIONS CREATED DURING THE MODERN INNOVATIONS DEVELOPMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 10/3, no. 151 (2024): 143–52. http://dx.doi.org/10.36871/ek.up.p.r.2024.10.03.016.

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The article studies the role of intellectual property in the development of innovation economy and notes that modern results of innovation activity, as a rule, are complex high-tech products protected by a large number of protection documents both for the product as a whole and for its individual elements and manufacturing technologies. The author has determined that most scientific works on the evaluation of intangible assets value are devoted to the analysis of methods for assessing the value of individual types of intellectual property, and the existing publications do not include recommend

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Pietrzak, Michał. "Inwestycje w majątek trwały a wyniki ekonomiczno-finansowe spółdzielni mleczarskich." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 106 (June 20, 2014): 97–110. http://dx.doi.org/10.22630/eiogz.2014.106.18.

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Even in the knowledge-based economy era tangible assets still matters. It is because the value of intangible assets steams from the combined bundle of both tangible and intangible resources. Therefore it is important issue to assess how investments in fixed assets are connected with business performance. This problem seems to be particularly interesting in the case of Polish dairy industry. It is important part of European and Polish agribusiness system. During transition in Poland a lot of investments in dairy industry were already done. There is substantial overcapacity noticed in this secto

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Abebe Zelalem, Bayelign, and Ayalew Ali Abebe. "Does intangible assets affect the financial performance and policy of commercial banks’ in the emerging market?" PLOS ONE 17, no. 8 (2022): e0272018. http://dx.doi.org/10.1371/journal.pone.0272018.

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In a digital and knowledge based economy, intangible assets are predominant and their role along with age and knowledge has become key success factors for firms. However, a very little attention was given to the intangible assets in the banking sectors’ in Ethiopia and the effect still not studied yet. Therefore, the aim of this study is to empirically examine the effect of intangible assets on the financial performance and policy of 17 commercial banks in Ethiopia from the year 2017 to 2020. Return on asset and equity were used to measure the financial performance and debt as a measure of fin

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Orlov, V. M., and S. I. Grytsulenko. "Elaborating the Methodology for Comparative Assessment of Telecommunication Intangible Assets in the Context of the Global Trend of Their Development." Business Inform 1, no. 516 (2021): 232–42. http://dx.doi.org/10.32983/2222-4459-2021-1-232-242.

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In the conditions of the technological stage of the information society development, intangible assets in the form of the latest knowledge and technologies become a key factor in the competitiveness of the world’s leading companies, including the ones in the sphere of telecommunications. In this regard, the problem of determining the level of development of telecommunication intangible assets in Ukraine in the context of the global trend as a basis for the elaboration of a methodology for their comparative assessment based on the integral index becomes relevant. To achieve this aim, the articl

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Aliyev, Elman. "NATIONAL ECONOMIC SIGNIFICANCE UNDER THE CONDITIONS OF THE ECONOMY OF KNOWLEDGE OF CASTING PRODUCTION AND THE KEY DIRECTIONS OF ITS DEVELOPMENT." ETM - Equipment, Technologies, Materials 05, no. 01 (2021): 16–20. http://dx.doi.org/10.36962/etm0501202016.

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The modern economy is increasingly based on knowledge and, more broadly, on intangible assets that ensure sustainable innovation growth. The formation of an innovative type of knowledge economy can be considered one of the fundamental development trends at the global level. The modernization of the economy in the lifetime period means the introduction of modern technologies, increasing energy efficiency and labor productivity, producing high-quality products according to the most advanced standards. Ultimately, this is the creation of a competitive economy. Keywords: Casting, billet, castings,

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Grosu, Veronica, Marian Socoliuc, Elena Hlaciuc, Panciuc Marioara Viorica, and Iulian Dascalu. "Development of an Intellectual Capital Valuation Model for Accounting and Financial Advisory Firms." 14th GCBSS Proceeding 2022 14, no. 2 (2022): 1. http://dx.doi.org/10.35609/gcbssproceeding.2022.2(67).

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In all fields of activity where the formation of advanced professional skills is essential to cope with the multiple crisis which we are witnessing today, we find a permanent concern from management to increase the quality of the human resource employed, as a unique solution to increase performance and sustainability of their business. In this context, the ascension of digital economy has led to a new hierarchy with IC on top, regarding the factors that influence the competitive advantage of firms, especially since, in certain fields, the possession of these intangible resources is becoming mu

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Yasyshena, Valentyna. "The evolution of intangible assets in terms of social and economic development concepts." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 134–44. http://dx.doi.org/10.35774/visnyk2018.04.134.

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The article presents evidence that historically the emergence of intellectual property rights dates back to the pre-industrial stage of society’s development. The issuing of letters patent in England led to further development of intangible assets worldwide. The study considers chronologically social and economic development concepts which have been researched in academic papers of prominent scholars, namely, A. Smith, F. List, Knight, F. Machlup, W. Rostow, J. Galbraith, D. Bell, P. Drucker, and then highlights the key aspects that have affected the evolution of intangible assets. Thus, on th

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Kirillov, V. N. "The Importance of Intangible Assets for Changing the Model of Developing Countries' Participation in Global Production Chains." International Trade and Trade Policy 11, no. 2 (2025): 24–34. https://doi.org/10.21686/2410-7395-2025-2-24-34.

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The importance of accumulation of intangible assets for changing the model of participation of developing countries in global production chains is considered. The construction of highlycomplex chains in recent decades, based on maximum efficiency of participants, within the framework of creation of global value chains (GVCs), including in developing countries is pointed out. "Offshoring" on the part of economically developed countries, development of national industry, allowed a large number of developing countries to raise indicators of economic development, the level of well-being of residen

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Е., І. Цибульска, та В. Соловйов В. "СУТНІСТЬ ІНТЕЛЕКТУАЛЬНОГО ПОТЕНЦІАЛУ ОРГАНІЗАЦІЇ". Вчені записки ХГУ «НУА», № 26 (8 травня 2020): 207–13. https://doi.org/10.5281/zenodo.3816910.

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The article is devoted to a review of theoretical and methodological approaches to the problem of studying the organization intellectual potential . The necessity in studying the theoretical and practical aspects of the development of an intellectual potential of an organization is substantiated in the article. Author’s interpretation of the term “organization intellectual potential” is presented in the work. The structure of the organization intellectual potential, which includes intellectual, informational and human capital is investigated. It is concluded that intellectual

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Noh,Jik-Su. "A Study on Desirable Process in the Measurement and Valuation of Intangible Assets in Knowledge-based Society." Korea International Accounting Review ll, no. 20 (2007): 39–52. http://dx.doi.org/10.21073/kiar.2007..20.003.

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Stan, Sebastian Emanuel. "Analysis of the Impact of Intangible Resources at Macroeconomic Level. The Case of Romania." International conference KNOWLEDGE-BASED ORGANIZATION 24, no. 2 (2018): 98–104. http://dx.doi.org/10.1515/kbo-2018-0072.

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Abstract The results of literature analysis confirm the strategic value of intangible resources in creating wealth and conferring competitive advantages to nations. However, there are few academic papers related to intangible resources at country level. At national level, economic growth is increasingly based on knowledge and other intangible resources than on physical ones. To test this hypothesis in Romania, this article analyses how intangible resources influence economic growth, and correlation indices between different types of intangible resources and gross domestic product value are cal

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MATEESCU, Petronela. "Economic Development and Human Capital are Always Current Concepts." Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 28 (December 10, 2021): 208–15. http://dx.doi.org/10.18662/upalaw/77.

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The European Union established, since 2000, a major objective, the development of human capital, so that, by 2020, we may have the most dynamic society and an economy based on knowledge. In the current context of economic development, human resources are the primordial element of competition. The investment in human capital, education, training, and health involves the adjustment of human resources to the structural change of the economy based on efficiency. This article presents the influence of genuine “intangible assets” on the development of society.

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Loyarte, Edurne, Igor Garcia-Olaizola, Gorka Marcos, et al. "Model for calculating the intellectual capital of research centres." Journal of Intellectual Capital 19, no. 4 (2018): 787–813. http://dx.doi.org/10.1108/jic-01-2017-0021.

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Purpose The purpose of this paper is to develop a model to help RTC managers in the technological and R&D decisions and bets so as to change the perceived value of the R&D projects of the centres. To achieve this aim, the paper investigates the different models for the valuation of intangible assets. Design/methodology/approach The paper presents a single case study and focusses on creating a useful IC valuation model for the centre, using existing methods and frameworks in IP and IC fields. Findings The paper presents a new method for the calculation of IC applied to a RTC in ICT sect

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