The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by Gu and Lev (2003, 2011). The database used was collected in Datastream with information covering the period from 2001 to 2010. The main results...

Intellectual capital (IC) has proven to be under valuated in many countries over the world. This paper provides some evidence that Latvia is not an exception. Author has used the research methods applied in the research on financial sector by the Malaysian, Finnish and Brazilian scientists to...

The disclosure of intangible assets, even with recent requirement, is bringing benefits to businesses in order to create value and assistance in financial performance. The aim of this study is to analyze the relationship between financial performance with the disclosure of intangible assets and...

We identify 72 bank Mergers and Acquisitions (M&As), in which US banks acquired other financial institutions. We focus on the role of timing at M&A in the context of boom phase and financial crisis. Applying event study methodology, we examine: value generation to bank shareholders; value...

This paper is the summary of the IAREG (Intangible Assets and RegionalEconomic Growth) European project, which analyzed the role of intangibleassets (IA) on regional economic growth. We focused on some of the most relevantintangible assets, for which statistical information is available and...

Dieser Artikel präsentiert qualitative Erkenntnisse der wichtigsten Kanäle über die immaterielle Vermögenswerte in Innovationsprozessen von Multinationalen Unternehmen (MNUs) verstärkt werden und beschreibt ihre räumlichen Wurzeln und Auswirkungen. Der Schwerpunkt liegt auf den drei...

The goal of the article is determination and justification of main stages of designing a sub-system of strategically oriented management of intangible assets (IA) at an enterprise. The article used abstract and logical, systematisation and generalisation methods. Using the studies of scientific...

The article proposed to introduce a Strategic Managerial Accounting of innovations for improve the Financial Accounting and for preserve his value optimum information system for progressive innovative enterprises. The reasons for the limited Financial Accounting of intangible resources were...

The goal of the article lies in the study of the process of conduct of economic analysis of such a complex product of the innovation and information society as objects of intellectual property, which are accepted in business accounting as intangible assets. All-absorbing integration processes in...