Introduction -- Intangibles and value creation at the industrial level: Delineating their complementarities -- Intangible Assets and Investments at the Sector Level – Empirical Evidence for Germany -- Does the Stock Market Evaluate Intangible Assets? An Empirical Analysis Using Data of listed...

Christian Grube analyses the value potential of patent protection of knowledge-based competitive advantages. His findings show that complex licensing contracts represent a profitable strategy to exploit the value of patented inventions and that bibliographic patent data can support the valuation...

Klappentext: Intangible assets such as knowledge or brands are increasingly important to companies. Such assets are essentially needed to develop new innovative products and to introduce them to the market. Philipp Sandner is one of the first researchers to approach the valuation of both...

Grundlagen der Rechnungslegung und der Hintergrund zum TAB -- TAB im Rahmen der Akquisitionsmethode nach IFRS 3 -- Der TAB im Kontext der Aquisitionsmethode und der Bilanzpolitik -- Bewertung immaterieller Vermögenswerte im Kontext der Rechnungslegung -- Der TAB im Kontext der Steuer --...

Einführung -- Grundlegungen der Wertmaximierung als Unternehmensziel -- Status quo des wertorientierten Risikomanagements in Banken -- Analyse der Wertrelevanz des Risikomanagements -- Implikationen für das Risikomanagement in Theorie und Praxis -- Zusammenfassung und Ausblick.

Dominik Kemsa develops a comprehensive framework to objectively assess a firm’s position with respect to Marketing Excellence (MEXC). Drawing on resource-based theory MEXC is conceptualized as a holistic framework of capabilities, which can be the source of sustained competitive advantage and...

This book integrates the models employed in the fundamental analysis of a company with the models used by investors in the capital markets to diversify risks and maximize expected returns. The underlying thesis is that the company creates value only if the return on capital invested exceeds the...

This monograph is devoted to a modern theory of capital cost and capital structure created by this book’s authors, called the Brusov-Filatova-Orekhova (BFO) theory, and its application to the real economy. BFO theory promises to replace the traditional theory of capital cost and capital...

Filling a gap in existing literature on revenue management systems, this book explores the use of business strategies which are specifically designed to have a positive impact on economic and financial efficiency. Focussing on services within the tourism industry, the author takes a new approach...