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Published in 2019 at "Research in International Business and Finance"
DOI: 10.1016/j.ribaf.2019.01.009
Abstract: Abstract The objective of this paper is to analyze how firms can enhance stock market liquidity around new equity offerings by increasing the level of disclosure on their intangible assets. Using a disclosure index consisting…
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Keywords:
disclosure;
liquidity around;
intangible assets;
liquidity ... See more keywords
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Published in 2020 at "Journal of Economic Issues"
DOI: 10.1080/00213624.2020.1778973
Abstract: Abstract: In the Veblen-Commons view of the business enterprise as going concern, the primary goal of the enterprise is to engage in sequential acts of production through time. To that end, intangible assets play a…
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Keywords:
veblen commons;
business enterprise;
enterprise;
enterprise veblen ... See more keywords
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Published in 2018 at "International Journal of Law and Management"
DOI: 10.1108/ijlma-05-2017-0127
Abstract: Purpose The purpose of this paper is to evaluate the impact of investment in Intangible Assets on the corporate performance of Indian companies for a period of twelve years from 2001 to 2012. Design/methodology/approach Intangible…
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Keywords:
investment intangible;
impact investment;
performance;
intangible assets ... See more keywords
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Published in 2021 at "Journal of Asian and African Studies"
DOI: 10.1177/0021909621999072
Abstract: In this article, I demonstrate, through the use of the life course perspective, how informal work in the form of verbal wage contracts might lead to dignity and autonomy amongst the rural poor. The article…
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Keywords:
informalisation labour;
assets family;
labour intangible;
family informal ... See more keywords
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Published in 2022 at "SAGE Open"
DOI: 10.1177/21582440221094600
Abstract: Internet-based companies such as Amazon, Facebook, and Tencent hold an enormous amount of consumer data that are utilized to create business value via big data analytics. Although some companies use big data to provide professional…
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Keywords:
big data;
data intangible;
intangible assets;
recognition evaluation ... See more keywords
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Published in 2022 at "PLoS ONE"
DOI: 10.1371/journal.pone.0272018
Abstract: 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…
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Keywords:
effect;
commercial banks;
intangible assets;
policy ... See more keywords
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Published in 2019 at "Accounting and Finance"
DOI: 10.33146/2307-9878-2019-3(85)-5-11
Abstract: Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are…
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Keywords:
accounting intangible;
recognition;
national accounting;
accounting standard ... See more keywords
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Published in 2020 at "Sustainability"
DOI: 10.3390/su12041629
Abstract: Calculating the carbon footprint is fundamental to understand how an organization’s activities impact global sustainability. The main challenge is how to calculate it when environmental aspects are intangible assets. The present paper investigates in what…
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Keywords:
methodology;
methodology carbon;
intangible assets;
carbon footprint ... See more keywords