The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

The purpose of this paper is to identify and evaluate the value of financial performance in relation to the value of investments made in this type of intangible assets. In this context, we focused on the idea of presenting an overview of what the investment for the brand is and how it lends...

In the age of knowledge, intangible assets have a higher strategic importance than corporal assets. It was found that the market value of the entity is greater than its carrying amount, the difference being due to intangible items: Market Value - Book Value = Intangible Assets Intangible assets...

The purpose of this paper is to provide an exhaustive perspective on the evolution over time of the definition of the goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a complete understanding of the concept studied to...