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Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...
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the context of a transnationalization phenomenon. On the other hand, residual goodwill cannot reflect the intellectual … comparability of companies’ financial statements, it is recommended that financial analysts take into account the economic goodwill … based on entity economic performance and not the accounting goodwill which follows accounting regulations. …
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