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...
La thèse se propose de définir un modèle de valorisation des noms de domaine, ces identifiants numériques sur Internet.Identifiants numériques assimilables à des numéros de série évolués, les noms de domaine ont été dévoyés de leur fonction principale au cours des trente dernières années, jusqu’à devenir aujurd’hui des actifs immatériels faisant l’...
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 of 53 items, we show that French issuers disclose insufficient information about their intangible assets. We use measures of liquidit...
The objective of this research is to verify the association between the level of disclosure of intangible assets and the financial economic performance of Brazilian soccer clubs. The research sample is the clubs that participated in the Brazilian Championship in the A and B Series of 2017, the years 2013 to 2016 were analyzed. To measure the level ...
Titel: Sambandet mellan en goodwillnedskrivning och framtida ekonomiska utfall Nivå: C-uppsats i ämnet företagsekonomi Författare: Anna Gullholm och Malin Karlsson Handledare: Fredrik Hartwig Datum: Juni - 2019 Syfte: Syftet med studien är att identifiera om en nedskrivning av goodwill enligt IAS 36 har effekter på framtida utfall såsom kassaflöde...
ABSTRACT Purpose: The present paper is aimed to investigate the relationship between intangible assets, macroeconomic environment and market value of German, English and Portuguese public companies from 1999 to 2016. Although the IAS 38, assigns value to intangible assets, there is a gap between accounting and the market need. This gap is given by ...
This paper analyzes factors that could explain the disclosure of information on intangible resources by companies listed on the Panamanian Stock Market. Greater transparency is a growing need for firms listed on the stock market, especially because of market pressures themselves. The research was based on three theories: agency, signage and owner c...
This research basically seeks to determine the effects caused by the enactment of Law 1819 of 2016 on intangible assets (IAs). It relies on theories over time from various social, tax, and economic perspectives. Local and international studies related to this research are taken as a basis. The methodology compiles several publications and assessmen...
