Purpose - The purpose of this paper is to review options for measuring innovation in the informal sector and proposes an agenda for future work. Design/methodology/approach - It starts with a review of surveys of innovation in the formal business sector, and related definitions, as sources of questions and definitions which could be applied to the ...
Purpose - The purpose of this paper is to review options for measuring innovation in the informal sector and proposes an agenda for future work. Design/methodology/approach - It starts with a review of surveys of innovation in the formal business sector, and related definitions, as sources of questions and definitions which could be applied to the ...
Purpose - The purpose of this paper is to review options for measuring innovation in the informal sector and proposes an agenda for future work. Design/methodology/approach - It starts with a review of surveys of innovation in the formal business sector, and related definitions, as sources of questions and definitions which could be applied to the ...
Presentation of the problem: In 2005, IFRS 3 – Business Combinations, which aims to regulate the reporting of business combinations, became effective. This standard also included rules on the identification of intangible assets, to be more comprehensively distinguished from goodwill. Nevertheless, previous studies show that the amount of goodwill o...
From a clearly identified need in the market linked to value inclusion in financial states, this article will feed the readers about a methodology to value the author ́s technological copyright. The model process considered a hybrid methodology based on qualitative and quantitative elements to set a value. The model started around classic methods u...
In this study brand equity will be evaluated comparatively as an effective factor between the bank and insurance firms which are accepted in Tehran stock exchange from 2009-2015. This research is practical based on its goal, is descriptive based on the methods that have been done by correlation and regression. The results show that the impact of br...
This paper aimed to verify the influence of the level of disclosure of the intangible asset in the value relevance of Brazilian public companies. The research sample is composed of the publicly traded companies with intangible assets above zero that compose the portfolio from May to August 2017 of the ÍBRx100 in B3, totaling a sample of 75 companie...
Published in International Journal of Disclosure and Governance
This study empirically examines how auditors view intangible assets that are recorded on the balance sheet. Intangible assets have been rising on corporate balance sheets and are growing in importance. In contrast to tangible assets, intangible assets pose unique challenges to auditors in terms judgment and complexity. The study uses a sample of CO...
Syfte: De immateriella tillgångarna är svårvärderade och diffusa tillgångar. Det har länge pågått en diskussion angående huruvida hantering av de immateriella tillgångarna påverkar värderelevansen och användbarheten av de finansiella rapporterna. Syftet med studien är att undersöka värderelevansen av de redovisade immateriella tillgångarna för kapi...
Published in Knowledge Management Research & Practice
Despite the growing interest, Open Innovation (OI) in Intangible Assets (IAs) research is still fragmented and displays a limited contextual focus. This paper aims to provide a clearer view of these issues and represents a first step toward filling such research gap. A systematic literature review and a synthesis of high-quality contributions with ...
