Hua, Nan; Upneja, Arun - In: International Journal of Revenue Management 4 (2010) 3/4, pp. 306-326
This study provides value estimates for intangible assets of publicly traded hotel firms in the USA. When evaluating a … firm's tangible and intangible assets, tests of model usefulness reveal that it is meaningful to decompose adjusted income … (AI) into adjusted income derived from intangible assets (AII) and adjusted income derived from tangible assets (AIT …