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Voicu D. Dragomir
The aim of the present study is to assess the impact of structural capital intensity and utilization on firm profitability in an international setting: the European Union countries, plus Norway, Switzerland and the United Kingdom. The indicators are calc...
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Keundug Park and Heung-Youl Youm
The volume of the asset investment and trading market can be expanded through the issuance and management of blockchain-based security tokens that logically divide the value of assets and guarantee ownership. This paper proposes a service model to solve ...
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Suguru Sakuma and Tomoyuki Furutani
This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessm...
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Vincent O?Connell, Naser AbuGhazaleh, Yasean Tahat and Garvan Whelan
This paper explores the interrelationship between R&D investment, financial leverage, and a firm?s R&D innovation success. Using a sample of UK and EU firms, we predict that changes in one-year-ahead R&D investment are negatively associated w...
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Amer Rastic,Tatjana Stevanovic,Ljilja Antic
Pág. 383 - 396
The digital economy unites a dual typology of resources in enterprises, which can be tangible and intangible. In the language of accounting, it is about tangible and intangible assets. Due to the involvement of digital technologies in companies, intangib...
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Cecilia Ficco
Pág. 11 - 30
Research to demonstrate the relevance of intangible assets for the valuation of companies in capital markets is very significant within the context of the controversy surrounding the usefulness of accounting information for decision making. The purpose o...
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Anny Widiasmara,Ika Purwaningsih
The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual...
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Yuri Vladimirovich Pozdnyakov,Skybinska Zoryana,Gryniv Tetiana
Pág. 2112 - 2139
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Rahmita Dwinesia Paputungan, Bambang Subroto, Abdul Ghofar
Pág. 127 - 136
This study aims to empirically examine the influence of intellectual capital towards company value and also its influence while being moderated by institutional ownership. This study uses purposive sampling to determine samples from manufacturing compani...
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Muhammad Iqbal Khan,Syed Haider Ali Shah,Aftab Haider,Shahab Aziz,Munaza Kazmi
Pág. 42 - 50
Organizations compete in today?s world through its intangible assets which literature describe as human capital. Technology can be replaced but human capital cannot be replaced completely ever. Employee retention is center of attention for all the organi...
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