Showing 1 - 10 of 666,406
Persistent link: https://www.econbiz.de/10008778556
Intellectual capital emerged approximately twenty years ago as an alternative paradigm with the ambition to identify, measure, report and manage knowledge assets. While the need for regulatory frameworks to account for knowledge assets and intangible drivers of value was pressing in the setting...
Persistent link: https://www.econbiz.de/10013117075
Persistent link: https://www.econbiz.de/10003597164
We develop an analysis of ex ante monitoring of risky projects in banking. If protected from competition, banks are more concerned about not catching good risk projects when the perceived state of the economy improves, while they are more concerned about being induced to finance bad risk...
Persistent link: https://www.econbiz.de/10011417798
Persistent link: https://www.econbiz.de/10009785340
Persistent link: https://www.econbiz.de/10013287580
Persistent link: https://www.econbiz.de/10014633778
Persistent link: https://www.econbiz.de/10001416541
Many studies confirm that intangibles have future economic benefits included in them. This study examined whether analysts consider intangibles to be similar in economic value, regardless of the accounting treatment assigned to them. It conducted four experiments by providing 26 analysts with...
Persistent link: https://www.econbiz.de/10012994496
One of the concerns of innovation-dependent organisations is that the gradual increase in the average age of their employees might affect their creativity and innovation rates, leading to losses in competitiveness. The purpose of this paper was to deepen the identification and understanding of...
Persistent link: https://www.econbiz.de/10013470147