This study empirically analyses the determinants of greenfield investment in intangible assets in emerging and industrialized countries. Data consists of host parent country pairs of greenfield FDI projects in (i) software (except video games), (ii) advertising, public relations and related...

Romanian economy of the last 20 years has been marked by numerous privatization processes. The goodwill is an unidentifiable intangible asset, which raised the interest of many accounting researchers. In this paper, we aimed to analyze the annual financial statements of the foreign companies...

The number of contributions that have evaluated the convergence patterns across European regions using a wide variety of approaches is now substantial. However, if we focus on the most recent period (2003–2009), the number of contributions shrinks dramatically, and those considering the role...

Discounted cash flows (DCF) have been a traditional method in business valuation. This method is most useful in judging the risk and uncertainty of a project. Since few years, companies like Infosys have used this approach to value their brands and represent the same in their balance sheet. The...

Intangible assets (IA) are one of the emerging concepts which have recently entered in the innovation studies. There are different associations of IA concept with accounting, business management and organisational management. However, our approach on the IAs, considers the legally protected...

The article with the headline, "Rising problems concerning properties/ assets in the current context" brings into the reader's attention the importance of the business properties/assets in a firm's activity from the accounting's point of view, in the current context.

The purpose of this paper is to examine the extent of human resources (HR) valuation and disclosure practices adopted in some of the leading Indian companies, thereby making an humble contribution to the existing body of knowledge in the field of HR reporting practices in India. Three years of...

This paper develops a new framework for measuring prices and quantities of commercial properties. In particular, it addresses problems associated with obtaining separate estimates for the land and structure components of a property. A key contribution is to address the problem of estimating...

Intangible assets are the most important sources of competitive advantage. According to the new perspective supported by endogenous growth theory, the traditional factors of production have diminished the importance. Simultaneously, increased the importance of intangible assets, which is an...

Much evidence in the 1990s cast serious doubt on securities analysts’ abilities to produce accurate research for intangible firms. Such evidence is in contrast to analysts’ image in the public mind as gatekeepers of the capital markets. This paper addresses the contentious question regarding...