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The effect of PCAOB inspections on corporate innovation: evidence from deficiencies about the valuation of intangibles
I examine the economic consequences on corporate innovation when PCAOB inspections cite auditors for insufficient procedures in auditing the...
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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...
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Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting
In recent years, the level of interest in non-financial disclosure has increased considerably, stimulating the development of new frameworks, such as...
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Financial constraints to investing in intangibles: Do innovative and non-innovative firms differ?
This paper investigates the extent to which financial constraints on investments in intangible activities differ with respect to the kind of...
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Definition and Identification of Intangibles
Actions 8 to 10 of the BEPS Project aim to develop rules to prevent the erosion of tax bases and the shifting of profits through the movement of...
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Intangibles in Different Industries
Purchase price allocations (PPAs) primarily serve for valuing tangible and intangible assets that result from acquisitions. Even though the values...
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Cultural Tangibles and Intangibles and Disaster Challenges: Narratives from Varanasi
The chapter places the need for integration of conservation of heritage with disaster risk reduction with narratives from the city of Varanasi....
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Value Relevance of Intangibles: A Literature Review
Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes...
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Boosting Sustainable Growth with Innovative Intangibles
Innovative intangibles typically embedded since inception in startups, foster growth, especially if they are bundled in synergistic portfolios....
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Understanding the Reporting of Intangibles from a Business Perspective
In the knowledge-based economy, the intangibles of firms have become the most important strategic resources and key drivers of firm value and...
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Differences in the value relevance of identifiable intangible assets
Motivated by investor criticisms of current accounting standards, this study investigates whether differences exist in how acquired identifiable...
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What Is Different?: Intangibles in the Mid-Market
This chapter deals with the specific characteristics of the mid-market sector and its impact on the transfer pricing of intangibles. The specifics of...
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All losses are not alike: Real versus accounting-driven reported losses
We examine the value relevance of accounting-driven losses that result from the immediate expensing of firms’ internally generated intangible...
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Intangibles in the World of Transfer Pricing Identifying - Valuing - Implementing
Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate...
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Theoretical Aspects of Intangibles and Intellectual Capital Disclosure Through the Main Frameworks of Integrated Reporting and Non-Financial Information
Intellectual capital (IC) has been debated for decades from theoretical and practical perspectives. By analyzing the evolution of the IC discourse,...
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Cultural Tangibles and Intangibles and Disaster Challenges: Narratives from Varanasi
The paper places the need for integration of conservation of heritage with disaster risk reduction with narratives from the city of Varanasi....
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Do intangible assets help SMEs in underdeveloped markets gain access to external finance?—the case of Vietnam
The credit frictions encountered by small and medium-sized enterprises (SMEs) have been widely examined in the entrepreneurship literature. Although...
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Financial reporting for cryptocurrency
This study compares and contrasts US and international accounting and financial reporting practices for cryptocurrency. We analyze the financial...
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Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclosure: A Configurational Approach for Italian Listed Companies
As a result of the EU regulatory body’s recent choices to mandate companies’ non-financial information (NFI) with the 2014/95/EU Directive, this...
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Map** the role of public actors in the constitution of place brand publics in social media
The paper offers an analytical approach to map and analyze the role of public actors in the digital constitution of place brands. By tracking how...
