Frågeställning: Vilken är den procentuella förändringen av goodwill och lönsamhet sedan införandet av IFRS 3 i de båda branscherna? Finns det ett samband mellan andelen goodwill och lönsamhet i de båda branscherna? Ökar eller minskar lönsamheten av goodwillnedskrivningar? Syfte: Syftet med vår studie är att med hjälp av analyser undersöka samba...
This study examined the accounting treatment of the production costs of motion pictures adopted by six companies, two Brazilian producers, two European producers and two American producers in the years 2012, 2013 and 2014. It was not quite clear in the financial statements of the Brazilian producers which option among the three presented in the lit...
This article aims to investigate the relationship between the stages of organizational life cycle of TBICs and the structure of intangible assets of these companies. Therefore, an exploratory and descriptive research was carried out with quantitative data approach, bringing together the companies linked to Ceará’s technology-based incubators, with ...
Published in BMC Health Services Research
BackgroundVariations in the performance of healthcare organizations may be partly explained by differing “stocks” of intellectual capital (IC), and differing approaches and capacities for leveraging IC. This study synthesizes what is currently known about the conceptualization, management and measurement of IC in healthcare through a review of the ...
Until recently, the evolution of strategy and of business models mainly focused on shareholder Value Creation with global offshoring and outsourcing. The competitive cost models of globalized flows, translated in worldwide Supply Chains, with intensive energy consumption of fossil fuels and optimized processes with outsourcing to specialized agents...
Companies, their suppliers and networks of partners need to be aligned to fulfill the strategy to deliver the value and adapt rapidly whatever challenge arises. To be resilient, companies and their networks have to build ecosystems in a systemic thinking. To help firms achieving this, we propose a methodology based on “value drivers” that allows th...
Published in Quality & Quantity
The focus of this paper is on spatial structural equation models (S-SEM) also extended to a Panel data framework. More specifically, our objective is to introduce a generalized maximum entropy formulation for the class of S-SEM with the aim of developing a composite index. We present an application of the method to real data finalized to investigat...
This study aimed to analyze and identify what happened to the intangible assets and the market value in the 2008 crisis. The sample data was taken from Economática’s® database referring to 40 quarterly periods from 2003 to 2012. The analysis identified the relationship of intangible assets throughout the period and during financial crisis. In the f...
The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by (, ). The database used was collected in Datastream with information covering the period from 2001 to 2010. The main results indicate that: (i) the variables RD and SGA and RD, SGA and CAPEX represent inta...
An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies a...
