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Persistent link: https://www.econbiz.de/10003465846
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … whether or not to impair goodwill. We find that firms' decisions are related to measures of performance, but also to proxies … for managerial and firm-level incentives. We also find that goodwill impairment is associated with lagged stock …
Persistent link: https://www.econbiz.de/10013022446
After reviewing the standards of secondary liability for copyright and trademark infringement in the online context, this Article considers the extent to which the liability of online service providers would change if a DMCA-like safe harbor scheme was applied in cases of secondary trademark...
Persistent link: https://www.econbiz.de/10013033937
India's amendment to her patent regime in 2005 to introduce pharmaceutical product patents attracted unprecedented attention, both domestically and globally. While multinational pharmaceutical companies were concerned that the Act withered away their exclusive rights, civil society activists...
Persistent link: https://www.econbiz.de/10012751250
This paper reports on the construction of a new database – called TM-Link – that contains 12 million trade mark applications and registrations across six jurisdictions – Australia, Canada, New Zealand, the United States, the United Kingdom and the European Union. A new feature of the...
Persistent link: https://www.econbiz.de/10012845118
Analysis of international trade at the sub-national region level is perennially hampered by the lack of granular data. We contribute a new analytic approach for understanding trade performance of sub-national regions using a newly constructed international trademark filing dataset. We show that...
Persistent link: https://www.econbiz.de/10012863890
This article is a collection of the recent patent and trademark news around the world. Part I deals with the trademark with 10 recent and most important issues in the field of trademark from July to December 2011. Part II deals with the issues related to Patent Law around the world with 10 most...
Persistent link: https://www.econbiz.de/10014174820
Study of trade-related aspects of intellectual property rights (TRIPS) has formed an integral part of the work program of the Committee on International Trade Law of the International Law Association (ILA) since its inaugural meeting at the headquarters of the GATT in 1993. In June 1995 in...
Persistent link: https://www.econbiz.de/10014178000
This paper reports on the construction of a new database – called TM-Link – that contains 12 million trade mark applications and registrations across six jurisdictions – Australia, Canada, New Zealand, the United States, the United Kingdom and the European Union. A new feature of the...
Persistent link: https://www.econbiz.de/10014350427
Persistent link: https://www.econbiz.de/10009301181