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Knowledge creation process within high-tech SMEs in a context of industrial clusters: a cross-national comparison
(Inderscience Publishers, 2022)
This paper presents research results that aimed to explain the multilevel mechanism of the knowledge creation process in biotechnological industrial clusters. The conducted research was a cross-national research of four ...
Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage
Using a sample of Spanish tourism small and medium-sized firms, we have tested the impact of family control, publicly-available information and tangibility on financial structure, providing a multi-theoretical model that ...
Valuación de los activos intangibles. Caso de la UNAM
(Universidad La Salle México, Dirección de Posgrado e Investigación, 2010-06)
El objetivo de esta investigación es valuar a los activos intangibles por medio del análisis de los indicadores que se usan en los modelos para valuar el capital intelectual, para compararlos especialmente con los Indicadores ...
Intangible assets and business results of large companies
Purpose: To analyze the main types of intangible assets as sources of economic and social outcomes in large corporations. Design/methodology: We create a sample of large corporations with data from two secondary databases: ...
Activos intangibles. Previsiones y provisiones. Patrimonio neto. Trabajo Práctico de Contabilidad 2
(Universidad de Belgrano - Fascículos - Carrera de Contador Público, 2014-09-08)
Los Activos Intangibles se agrupan en un rubro del Activo no Corriente y
han sido definidos por la Resolución Técnica No. 9 de la FACPCE (Capitulo III.A.6.)
de la siguiente forma:
Son aquellos representativos de ...
BEYOND IAS 38 [A look to the future of Intangible Assets]MÁS ALLÁ… DE LA NIC-38 [Una mirada al futuro de los Activos Intangibles]
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2012)
Los molinos en la arquitectura: patrimonio cultural material e inmaterial. Estudio de caso en Argentina
(Universidad de La Salle. Ediciones Unisalle, 1 de)
Grau de intangibilidade e o desempenho econômico nas empresas listadas na bolsa de valores bm&fbovespa
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2017-06-08)
Investors increasingly demand information on intangible assets in a context where these assets are related to superior economic performance and shareholder value generation. The fact that they are not accounted for often ...