The importance of knowledge and other intangible activities for the success of an enterprise
have been broadly recognized over the last few years. In this paper a tutorial is illustrated on …

Purpose–The study aims to examine the relationship between the corporate disclosure on
intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and …

The present study analysed the association of intellectual capital components (human,
structural and physical capital) with economic, financial and stock market performance in …

Purpose–The purpose of this paper is to examine the direct and indirect impact of firm-
specific characteristics on the level of underpricing among Malaysian initial public offerings …

A presente pesquisa tem como objetivo analisar e identificar o que ocorreu com os
intangíveis e o valor de mercado na crise de 2008. A amostra foi extraída da base de dados …

The resource-based view theory that has influenced the field of intellectual capital
management concerns a company's competency and capability. From the theory, the first …

It is very important for investors and creditors to understand the critical factors affecting a
firm's value before making decisions about investments and loans. Since the knowledge …

This research helps to provide the information about tangible and intangible assets in 5 star
hotels in Bangalore. This research shows that computer software are the main intangible …

Актуальность исследования. Конкурентные преимущества предприятия в новой
экономике во многом зависят от знаний и компетенций, носителем которых выступает …

Today, many corporations develop software for their internal use to fill their respective
business needs. Proper accounting for internally developed software falls under the …