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What financial and non-financial information on intangibles is value-relevant? A review of the evidence
Wyatt, Anne - 2008
-financial information on intangibles from the value-relevance literature. Because value-relevance studies do not easily allow judgments … about the reliability of information on intangibles, and this is an issue of central interest, this paper takes a rather … intangibles are changing due to shocks, finding new economic benchmarks to test reliability, and studying the impact of accounting …
Persistent link: https://www.econbiz.de/10009448244
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Corporate Branding: A Framework for E-retailers
Merrilees, B.; Fry, M. L. - 2002
E-retailers or e-businesses generally represent a special case of corporate branding. As with most aspects of e-commerce, very little is known about the sources or drivers of successful ebrands. Why are some e-brands better than other e-brands? At the same time, e-brands are a particularly...
Persistent link: https://www.econbiz.de/10009448680
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Wertrelevanz von Humankapital am deutschen Kapitalmarkt - empirische Bestandsaufnahme und Entwicklung eines Bewertungsmodells
Thiere, Wolfgang - 2009
Die Arbeit widmet sich zunächst der geschichtlichen Entwicklung des Humankapitals aus einer Makro- und Mikroperspektive. Insbesondere der gesellschaftliche und ökonomische Wandel, die internen und externen Anreize für Unternehmen sowie die Bedürfnisse diverser Stakeholdergruppen stehen dabei...
Persistent link: https://www.econbiz.de/10009433700
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez Pujadas, Álvaro; … - 2020
tangibles e intangibles, prestando especial atención al caso de la I+D, y las fuentes de financiación que se utilizan en cada … intangibles, pero menos en activos tangibles. Además, detectamos que hay una relación cóncava entre endeudamiento e inversión … intangibles e I+D, mientras que la deuda financiera es la fuente de financiación más importante para activos tangibles. La emisión …
Persistent link: https://www.econbiz.de/10012523787
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How do intangible assets create economic value? : an application to banks
Martín Oliver, Alfredo; Salas Fumás, Vicente - 2007
how each of them is related to the economic value of the firm ; ii) the test of whether the accumulation of intangibles is … a consequence of incurring adjustment costs or, on the contrary, intangibles are accumulated at no cost, and iii) how to …
Persistent link: https://www.econbiz.de/10012530186
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From proximity to distant banking : spanish banks in the EMU
Martín Oliver, Alfredo - 2010
This paper examines the nature of competition in the Spanish banking industry during the years before and after Spain joined the European Monetary Union (EMU). The paper models competition in a product-differentiated market where banks choose from a list of price (interest rates of loans and...
Persistent link: https://www.econbiz.de/10012530291
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The shadow in the balance sheet: The spectre of Enron and how accountants usethe past as a psychological defence against the future
Cooper, D; James, K; Kwiatkowski, R; Taffler, R - 2004
Accounting frameworks play a crucial role in enabling us to make sense ofbusiness. These frameworks provide a common language for individuals,organizations and broader economic groupings to understand and make decisionsabout the commercial realm in which they operate. From a...
Persistent link: https://www.econbiz.de/10009462977
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A Decision-Theoretic Approach to Data Mining
Elovici, Yuval; Braha, Dan - 2003
In this paper, we develop a decision-theoretic frameworkfor evaluating data mining systems, which employ classification …
Persistent link: https://www.econbiz.de/10009431139
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Network-Based Marketing: Identifying Likely Adopters via Consumer Networks
Hill, Shawndra; Provost, Foster; Volinsky, Chris - 2008
Network-based marketing refers to a collection of marketing techniquesthat take advantage of links between consumers to increase sales. Weconcentrate on the consumer networks formed using direct interactions(e.g., communications) between consumers. We survey the diverseliterature on such...
Persistent link: https://www.econbiz.de/10009435056
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China Refrigerator Information Label: Specification Development and Potential Impact
Fridley, David; Fridley, David; Zheng, Nina; Zhou, Nan; … - 2008
previous grade classification, ease of implementation, and potential impacts on the market. In this process, CLASP, with the …
Persistent link: https://www.econbiz.de/10009435537