This is a conceptual paper and the aim of this paper is to investigate the existing literature on
the impact of Human Resource Accounting on organizational performance and to develop a …

Identifying the economic value of a patent is crucial to technology management. It also
facilitates the commercialization and transactions of patents. As a proxy of patent value …

The purpose of this study was to investigate the relationship between intangible assets and
the financial performance of the companies listed in Tehran Stock Exchange. Therefore, the …

This chapter will give an overview of this research. Section 1.1 will discuss about the
research background and then follow by the problem statement in section 1.2. Section 1.3 …

The aim of this research is to investigate determinants of firm's intangible investments. The
model of Arefmanesh and Rahmani (1394) was used to measure unrecorded and total …

The present study empirically examines the relationship between intellectual capital
components (human, structural and physical capital) and financial performance measures …

In the knowledge economy Intangible assets or Intellectual capital play vital role for the
creation and maximization of shareholders value of Knowledge Intensive Companies, where …

The purpose of this study are as follows:(1) Testing the influence of intangible assets (intav)
on the value manufacturing companies of consumer goods sector in Indonesia Stock …

This research in aimed at identifying and prioritizing organizational invisible assets at public
universities. This compound research follows a deductive-inductive method. Research …

Penelitian ini bertujuan untuk meguji pengaruh research and development dan intangible
asset terhadap nilai perusahaan (PBV), kinerja keuangan (ROA) sebagai variabel …