Search Results - "Intangible property"

Financial Reporting for the Knowledge Economy.

Authors: Srivastava, Anup¹ (AUTHOR)

Source: Accounting Horizons. Jun2026, Vol. 40 Issue 2, p1-15. 15p.

New CEOs and Old SG&A: Managing Inherited Intangible Assets.

Authors: Huson, Mark R. John, Sarin Wier, Heather A.

Source: Journal of Management Accounting Research. Spring2026, Vol. 38 Issue 1, p57-81. 25p.

Response to the FASB Invitation to Comment on Recognition of Intangibles.

Authors: Chen, Lucy H. Durney, Michael T. Hill, Mary S. et al.

Source: Journal of Financial Reporting. Spring2026, Vol. 11 Issue 1, p19-34. 16p.

Business Acquisition Disclosures: The Effect of Identifying Intangible Assets on Investors' Judgments.

Authors: Leitter, Zheng Koonce, Lisa White, Brian

Source: Management Science (INFORMS). Dec2025, Vol. 71 Issue 12, p10624-10641. 18p.

Handgeldzahlungen im Profisport.

Authors: Kanzler, H.-J. (AUTHOR)

Source: FinanzRundschau. Jul2026, Vol. 108 Issue 13, p611-616. 6p.

Digital Engagement As An Intangible Asset: Evidence On Stakeholder Engagement And Intangible Value Sustainability In The Digital Economy.

Authors: Banerjee, Partho Agarwal, Ishika Singh, Raj Kumar et al.

Source: Journal of Theoretical Accounting Research. 2026, Vol. 22 Issue 3, p46-53. 8p.

Intangibles and Industry Concentration: A Cross‐Country Analysis.

Authors: Bajgar, Matej Criscuolo, Chiara Timmis, Jonathan

Source: Oxford Bulletin of Economics & Statistics. Apr2026, Vol. 88 Issue 2, p258-274. 17p.

The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence.

Authors: Li, Lin¹ (AUTHOR) jack.li@audencia.com

Source: Financial Management (Wiley-Blackwell). Mar2026, Vol. 55 Issue 1, p1-21. 21p.

Strategic Management of Intangible Assets: Internal Control Systems and Economic Security in Innovative Enterprises.

Authors: BABICH, Iryna TERNOVSKYI, Oleksii KRAVCHENKO, Liubov et al.

Source: Journal of Applied Economic Sciences. Spring2026, Vol. 21 Issue 1, p161-175. 15p.

Catching Pokémon, Not Tax Bills.

Authors: Narotzki, Doron Shanan, Tamir

Source: Texas Law Review. Mar2026, Vol. 104 Issue 4, p795-835. 41p.

THE EFFECT OF INTANGIBLE FIXED ASSETS ON FIRM VALUE FINANCIAL POLICY AND FINANCIAL PERFORMANCE: A STUDY ON FIRMS LISTED IN BIST TECHNOLOGY INDEX.

Authors: SEYHAN, Metin¹ mseyhan@sirnak.edu.tr

Source: Journal of Management & Economics Research. mar2026, Vol. 24 Issue 1, p209-229. 21p.

Organization capital and takeover vulnerability.

Authors: Chan, Konan Wang, Yanzhi Yang, Hsiao-Lin

Source: Review of Quantitative Finance & Accounting. Feb2026, Vol. 66 Issue 2, p799-829. 31p.

IMPACT OF INTANGIBLE ASSETS ON MARKET VALUE: AN ANALYSIS OF TÜRKİYE.

Alternate Title: MADDİ OLMAYAN DURAN VARLIKLARIN PİYASA DEĞERİ ÜZERİNDEKİ ETKİSİ: TÜRKİYE ÜZERİNE BİR ANALİZ.

Authors: AKBAŞ, Ahmet AYANOĞLU, Yıldız

Source: Bulletin of Accounting & Finance Reviews / Muhasebe ve Finans İncelemeleri Dergisi. nis2026, Vol. 9 Issue 1, p55-66. 12p.

Platforms, Portals, and Private Markets: A Structural Economics of Name, Image, and Likeness.

Authors: Fabozzi, Frank J. Imerman, Michael B.

Source: Journal of Private Markets Investing. Spring2026, Vol. 24 Issue 3, p22-38. 17p.

Changing demand across skill levels in EU labor market: when production goes global and assets go intangible.

Authors: STELMAKH, KARINA ĎURČOVÁ, JÚLIA

Source: Management (1429-9321). 2026, Vol. 30 Issue 1, p470-494. 25p.

Artificial intelligence and intangible asset valuation in public markets: Evidence from IBEX 35 firms.

Authors: Bustelo-Gracia, José Luis Miró-Pérez, Albert

Source: Intangible Capital. 2026, Vol. 22 Issue 1, p78-100. 23p.

Reassessing Global GDP Data Accuracy in the Digital Era: Challenges in Measuring Economic Value Beyond Traditional Indicators.

Authors: Danish, Aaqib Sandhu, Vikram Ola, Obaidul et al.

Source: World Economics. Jan-Mar2026, Vol. 27 Issue 1, p1-19. 19p.

The Core of Intangibles: Diverse Perspectives.

Authors: Jeremejeva, Diāna Būmane, Inga

Source: Accounting & Finance Review (AFR). 2026, Vol. 10 Issue 4, p16-27. 12p.

MEASURING BUSINESS PERFORMANCE THROUGH A FINANCIAL PERSPECTIVE: CHALLENGES AND OPPORTUNITIES FOR IMPROVEMENT IN MODERN ORGANIZATIONS.

Alternate Title: МЕРЕЊЕ ПОСЛОВНИХ ПЕРФОРМАНСИ КРОЗ ФИНАНСИЈСКУ ПЕРСПЕКТИВУ: ИЗАЗОВИ И МОГУЋНОСТИ ЗА ПОБОЉШАЊЕ У САВРЕМЕНИМ ОРГАНИЗАЦИЈАМА.

Authors: Brzaković, Pavle Mladenović, Marija

Source: Ekonomika. Jan-Mar2026, Vol. 72 Issue 1, p63-82. 20p.

The impact of mandatory disclosures on the value-relevance of intangible assets in Poland.

Alternate Title: Wpływ ujawnień obligatoryjnych na przydatność informacji o wartościach niematerialnych dla wyceny rynkowej w Polsce.

Authors: GRZYBEK, OLGA¹ olga.grzybek@uekat.pl

Source: Zeszyty Teoretyczne Rachunkowości. 2026, Vol. 50 Issue 1, p11-32. 22p.