Eine Akquisition ist unter den Prämissen des Resource-based View eine der wenigen Möglichkeiten, strategische immaterielle Vermögenswerte (z.B. Kernkompetenzen, Kompetenzen oder strategisch relevantes Wissen) zu erwerben. Nach dem Vollzug der Akquisition ist für die zielgerichtete Gestaltung...

The paper explores the effect of firm size on the relation between intangible resources and companies' performance (ROA). The authors identify six types of intangibles: human resources and management capabilities, innovation and internal process capabilities and customer loyalty and networking...

This study investigates the performance of franchise networks through the lens of the resource-based and real options theory. First, according to the resource-based view, we argue that the intangible resources of the franchisor (system-specific know-how and brand name) and the intangible...

The objective of this study is to investigate the contribution of tangible, intangible resources, and capabilities on firm performance based on the measures of market share, sales turnover, and profitability. For this study, a cross-sectional survey was conducted. Data was collected from 202...

As part of a research project about the patterns of internationalization of Mexican SMEs, the aim of this paper is to analyse the internationalization strategies followed by enterprises in the world, distinguishing between big enterprises and the rest (SMEs). In particular, we want to deep in...

The paper examines the value of managerial discretion in financial reporting by exploring the value relevance of intangible assets acquired in business combinations (AIA) before and after the 2008 International Financial Reporting Standard (IFRS) 3 amendment. The 2008 IFRS 3 amendment gave...

Aiming for superior performance, companies need to have and skillfully use rare, valuable, irreplaceable and inimitable resources, with special emphasis on intangibles, constructed in lengthy and risky processes or strategically accumulated via mergers and acquisitions (M&A). To analyze how the...