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Measuring the intangible economy to address policy challenges
Le Mouel, Marie - 2022
the first work package of the MICROPROD project was to improve the firm-level data infrastructure, expand the measurement …
Persistent link: https://www.econbiz.de/10013184763
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The Contribution of Skandia Navigator in Intangibles Measurements
Sulanjaku, Marsel - 2014
still there is not a commonly agreed consensus regarding the measurement and reporting of intangible assets by the … reporting by implementing various models for performance measurement using strategic analysis techniques. One of these models …The differences between the market and book value, the inadequacy of traditional accounting reporting in performance …
Persistent link: https://www.econbiz.de/10013043881
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Golden Capital and Other Knowledge-Based Intangibles : Measuring for Excellence Not Compliance
Davis, Heather - 2009
This paper addresses the complexities of the Australian higher education sector in new and challenging times and attempts to make sense of the competing tensions and clashing cultures currently affecting the resourcing, leadership, management, work and workers of this sector in an ever...
Persistent link: https://www.econbiz.de/10014208670
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Green total factor productivity mismeasurement without considering intangibles : evidence from China
Li, Qing; Yu, Kexing; Wu, Yanrui - 2023
Persistent link: https://www.econbiz.de/10014468833
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Chapter 9 The Challenge of Measuring Intangibles: Insights from Brand Valuation
Baker, C. Richard; Persson, Martin E. - In: Historical developments in the accountancy profession, …, (pp. 133-144). 2021
Both American and International Accounting Standards lead to the invisibility of most brand values in financial statements, as these standards recognize only those brands acquired externally either through a purchase or a merger. Nonetheless, over the last several decades, it has become...
Persistent link: https://www.econbiz.de/10015085922
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The role on intellectual capital and its accounting recognition and measurement
Minovski, Zoran; Jancevska, Ivana - In: Journal of contemporary economic and business issues 5 (2018) 1, pp. 67-76
when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial … advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored … the financial context and reporting on the intellectual capital of an organization. …
Persistent link: https://www.econbiz.de/10011862252
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Intellectual capital between measurement and reporting : a structured literature review
Paoloni, Paola; Modaffari, Giuseppe; Ricci, Federica; … - In: Journal of intellectual capital 24 (2023) 1, pp. 115-176
Persistent link: https://www.econbiz.de/10014234687
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Intellectual Capital und Unternehmensberichterstattung
Fink, Christian; Scheffel, Steve - In: Erfolgsfaktor Rechnungswesen, (pp. 7-30). 2012
Persistent link: https://www.econbiz.de/10010253722
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Utilising narrative to improve the relevance of intellectual capital
Dumay, John; Roslender, Robin - In: Journal of accounting & organizational change 9 (2013) 3, pp. 248-279
Persistent link: https://www.econbiz.de/10010197986
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Special issue: Intellectual capital measuring and reporting : lessons from some countries
Lytras, Miltiadēs (contributor) - 2008
Persistent link: https://www.econbiz.de/10003756683