... a global phenomenon, currently there is no consensus about how cryptocurrencies should be classified [4] . Since 2019, the International Financial Reporting Standards (IFRS) have considered cryptocurrencies as either intangible assets or inventory, depending on the owner’s intentions and holding...

...Rupjyoti Saha; Santi Gopal Maji Purpose Given the substantial contribution of intangible assets to firms’ overall valuation in the present knowledge-based era, this study aims to explore how these non-physical assets influence the effectiveness of ESG disclosure in reducing carbon intensity (CI...

... as intangibles that are not directly reported on the balance sheet like tangible assets but play a vital role in enhancing FP and MV. The resource-based (RB) theory assumes a firm is a bundle of tangible and intangible assets that are inherently interconnected, and the performance of tangible assets is dependent...

... Limited Licensed re-use rights only Intangible assets Investment in sport Crowd valuations Predicting football players' value Real option Nash theory The global profitability of football clubs depends on certain skills held by some specific and privileged employees (Carlsson et al...

... of which are related to agency problems. Findings The proportion of firms reporting negative operating cash flows has been increasing over time and is positively related to subsequent investment inefficiency. This increase is explained not only by the rise in investment of intangible assets...

...Sarah Taylor Hartsema; Chris Harris; Zhe Li; Thibaut G. Morillon Purpose The purpose of this paper is to identify whether the rise in intangible asset investment is related to trade credit investment and whether this relationship is driven by financial constraint and other firm factors. Design...

... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Intangible assets Economic valuation Global sport industry Media visibility Talent selection and hiring Transfer fees Measuring individual talent and being able to translate this talent into productivity...

...Anna Grazia Quaranta; Nico Di Gabriele; Ermanno Zigiotti Purpose The purpose of this paper is to examine the methods used to perform impairment test for intangible assets from a business combination and the information provided by the consolidated financial statements of a Group of Italian banks...

...Tyrone M. Carlin; Nigel Finch; Marc Schauten; Rudolf Stegink; Gijs de Graaff Purpose The purpose of this paper is to determine the required return of intangible assets for eight different business sectors by means of an empirical study of companies from the US Standard & Poor's 500 index...

... literature. Ilias Kapareliotis can be contacted at: ikaparel@aueb.gr © Emerald Group Publishing Limited 2010 Greece Brand equity Intangible assets The recognition of brands as intangibles assets is a relatively recent development to the marketing literature. Accounting bodies...

... and for the success, or otherwise, of investment strategies based on the existence of a value premium. © MCB UP Limited 2003 Accounting research Share prices Intangible assets Portfolio investment Theory USA Volume 29 Number 10 2003 57 The Value Premium: Rational, Irrational or Random by Angela J...

...Duo Zhang Hall (2001a) argues that the value of intangible assets can be inferred from firms’ stock market value and the value of tangible assets, which suggests rational valuation in the market. This paper investigates the relationship between firms’ future stock returns and their inferred...