Purpose: Following the tenets of resource-based view, the present study aims to investigate the effect of creative corporate culture according to the competing values framework model at the level of corporate intangibility and its respective repercussions on performance....

The article discusses the nature and material scope of intangible assets. The author presented that these are key factors in the process of doing business in the global market. The paper also presents possibilities of their identification in the accounting system. To solve the presented problem,...

The paper explores the relationship between different types of intangible resources and phases of the internationalization in the context of emerging economies. The Uppsala model is applied to build internationalization index considering export, import and investment activities. The database of...

Despite OECD efforts to combat profit shifting, recent literature shows that firms with higher ratios of intangible assets have increased income shifting activities. Intellectual property is used more than other forms of capital by MNCs to shift income from high to low tax jurisdictions....

Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including...