...Mahdi Salehi; Fatemeh Ghasempour Purpose This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations. Also, it analyses the impact of investment in intangible assets...

... should help gain better understandings of what makes out performers earn/sustain higher level of profits over time. Originality/value Investments on certain strategic resources above industry average can lock firms into persistent competitive disadvantages. Competitive advantage Intangible assets...

... Data were collected on tangible and intangible project management process assets and competitive characteristics of the project management process using an online survey of North American Project Management Institute™ members. Three key tangible asset factors, one intangible asset factor, and three...

... in evaluating intangible assets. Focuses on advertising and research and development (R&D) and how investments could be evaluated using functional and cross‐functional teams, based on financial data (on 126 firms) accessed from the Compustat PC Plus database. Takes a look at economic value‐added, which...