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Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10009475655
The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book...
Persistent link: https://www.econbiz.de/10009480077
Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible...
Persistent link: https://www.econbiz.de/10011437109
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...
Persistent link: https://www.econbiz.de/10009463544
Competitiveness is a comparative concept of the ability and performance of a firm, sub-sector or country to sell and …
Persistent link: https://www.econbiz.de/10009478898
what the options of competitiveness are, how to gain competitive advantages, in order to stand out from competitors and to … successfully develop and carry out their activities. The aim of this work is to analyze the company's RT Tax competitiveness and … the possibilities of competitiveness. The master work consists of three parts. In the first part of master work the …
Persistent link: https://www.econbiz.de/10009478900
. Innovation is the leading force of competitiveness, of growth, of profitability, as well as of the creation of durable values …
Persistent link: https://www.econbiz.de/10011316279
Over the past two decades, there have been substantive shifts in the social compact between higher education and society. Unlike the centuries old tradition of the autonomous pursuit of knowledge and science, universities are now expected to be more accountable to society, the state and the...
Persistent link: https://www.econbiz.de/10009475911
This handbook defines how knowledge contributes to social and economic life, and vice versa. It considers the five areas critical to acquiring a comprehensive understanding of the knowledge economy: the nature of the knowledge economy; social, cooperative, cultural, creative, ethical and...
Persistent link: https://www.econbiz.de/10009448763
companies in Thailand. The convergence-of-interest hypothesis asserts that firm value increases as management ownership rises …
Persistent link: https://www.econbiz.de/10009435008