Purpose: This article presents the results of an investigation whose main objective has been to know the status of the communication department and, more specifically, how the areas that deal with intangible assets of listed companies in Spain are distributed. Design / Methodology / Approach: For this objective, a review of national and internation...
In this article, we employ a Veblenian framework to analyze three dimensions of corporate financialization: the expansion of the balance sheet, the rising importance of intangible assets and the growing levels of financial payouts. Our focus is the pharmaceutical sector, which is strongly dominated by a handful of large corporations known as Big Ph...
Published in Heliyon
Through reviewing extant literature, this conceptual paper is aimed to improve the understanding of the intervening mechanisms that influence the relationship between intangible assets (IAs) and organizational citizenship behavior (OCB) to improve the performance of contemporary knowledge-dependent organizations. The authors believe this to be the ...
Published in Proceedings of the International Conference on Business Excellence
In 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 a...
Value creation is increasingly based on knowledge and intangible assets. This trend has gained momentum with the development of the service sector, the rise in competition as a result of globalisation and deregulation, and the impact of the digital revolution.Innovation has proven to be a key factor in economic growth. In the aftermath of the globa...
The study aimed to verify the influence of intangible assets on the financial performance and market value of the publicly traded companies listed in B3. For this, a descriptive, documental and quantitative research was carried out. The data were obtained through the Reference Form and the Economática database for the period from 2010 to 2017. To i...
Bakgrund och problemformulering: År 2005 infördes standarden IFRS 3 med syfte att förbättra relevansen, tillförlitligheten och jämförbarheten i de finansiella rapporterna angående rörelseförvärv. Genom standarden infördes regler kring identifieringen av immateriella tillgångar för att kunna särskiljas från goodwill och därmed reducera goodwillposte...
Abstract The present study aims to identify the degree of compliance with the intangible assets disclosure requirements outlined in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro - NCRF) 6 - Intangible Assets. It also seeks to analyse the factors influencing compliance with intangible assets mandatory dis...
