Purpose The purpose of this paper is primarily to explore the extent of intangible assets and
liabilities of large Malaysian companies. The authors also examine whether intangible …

This study provides empirical evidence about the effect of intangible assets on firms' current
and future financial and market performance by utilizing a sample the UK FTSE 150 …

This paper follows an empirical approach to test the relationship between degree of
intangible assets and profitability. It is important for shareholders to understand which critical …

Purpose Using the resource-based view and knowledge-based view as theoretical
backdrop, the purpose of this paper is to explore the relationship between intangible assets …

Intangible assets are becoming increasingly vital to corporations, following the global shift
from an industrially powered economy towards a knowledge-based one. With the stage set …

this work examined the effect of intangible assets on performance of quoted companies in
Nigeria using time series data from 2008 to 2017. Relevant conceptual, theoretical and …

Purpose The purpose of this paper is to evaluate the impact of investment in Intangible
Assets on the corporate performance of Indian companies for a period of twelve years from …

Businesses have recognized the importance of intangible assets in improving their financial
performance, creating value, and maintaining competitiveness. Yet, a number of corporate …

The value relevance of intangible assets is now well documented in the literature, leading to
calls for standard setters to adopt more flexible reporting rules for these assets. In this study …

This work intent to discuss the contributions, productivity and economic growth, and
challenges of intellectual assets. Intellectual assets do not have a real physical presence …