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...
Ett uppmärksammat redovisningsproblem är identifiering av immateriella tillgångar vid företagsförvärv. Företagets resultat kan bli annorlunda beroende på hur företaget väljer att identifiera immateriella tillgångar skilt från goodwill. Då praxis kring identifiering av immateriella tillgångar saknar tydlighet lämnas utrymme för företag att redovisa ...
The dimensions of knowledge in organizations put forward several critical elements in connection with the theoretical constructions and the arguments that the issue of knowledge has provoked and particularly, its relation with the intellectual capital that is generated and applied in the field of organizations.The present article is framed inside t...
Este estudio tuvo como objetivo analizar la conformidad de un grupo de empresas brasileñas hacia las normativas exigidas para el reconocimiento contable de activos intangibles, desde el punto de vista de la teoría institucional. Se trata del estudio descriptivo de evidencias cualitativas y cuantitativas que involucró básicamente la consulta en demo...
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Este estudo analisa a importância que as organizac¸ ões na Colômbia dão à gestão do conhecimento, para responder aos desafios da actual ordem económica mundial. Para tal realizou-se um inquérito a 2249 pessoas em 83 organizações de diferentes dimensões e sectores de actividade económica, localizadas na cidade de Bogotá.Emgeral, os resultados indica...
The game of football has transformed from just being a game into a huge economic market attracting investors from all over the world. As clubs spend more and more money on player acquisitions, player registrations (considered intangible assets) now represent a significant part of the total assets of major European football clubs. Due to this, treat...
It is out of question the importance that intangible assets have acquired during the last decade. The management of such intangible assets is getting more and more the attention of both academics and professionals. It is aimed, through the application of different models and tools, to measure and manage them in order to achieve competitive advantag...
