The differences between the market and book value, the inadequacy of traditional accounting reporting in performance measurement and management, indicates a not recognized and not reported asset in the balance sheet, the intangible assets. As still there is not a commonly agreed consensus...

Objective: The objective of the article is to investigate the extent and level of sufficiency economy philosophy (SEP) practice, the performance measured by the balanced scorecard (BSC) of small and medium-sized enterprises (SMEs) in Thailand, and to test the influence of SEP practice on SMEs’...

The purpose of this study is twofold: first, to examine the disclosure level of operational performance and second; to examine whether firm and industry characteristics matter in the disclosure of corporate information. The study uses data from twenty-one companies listed at the Dar Es Salaam...

This study creates and analyzes a model in which the income from intellectual property (IP) owned by a domestic parent and foreign subsidiary must be shared between the domestic and foreign countries for tax purposes. The model focuses on the effects of the commensurate with income standard,...

This study develops a model in which a multinational firm creates a brand that generates income in multiple countries. Many firms attempt to develop a brand, but only one firm succeeds. The firm that creates the brand earns positive residual profits. The industry as a whole does not, as the...

This paper elaborates on the fundamental role that a theory of the firm can play in order to develop a clear and consistent proposal on accounting for and reporting on intangibles.Departing from some criticisms addressed against IAS/IFRS and SFAS, the paper analyses how intangibles could be...

This article presents a theory-based approach to the identification and integration of intangible elements of customer contribution to value-oriented planning. Our analysis is premised on the Resource Based View and the concept of Value Based Management. We develop a value driver tree, which...

Intangible assets have always been part of the economic landscape. In this study we examine the impact of intangibles, both internally developed and externally acquired, on our ability to identify differences in expected stock returns. Our research does not find compelling evidence that we...

Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence of inclusive reporting mechanism to...

In the strategic discipline, resourced based view is widely accepted to explain the source of competitive advantage, it notes that the success of a company lies in the heterogeneity of the internal means are there to carry out their activity. The intangible resources have greater strategic...