المؤلفون: Ayyagari, Meghana¹ (AUTHOR) ayyagari@gwu.edu, Demirgüç-Kunt, Asli² (AUTHOR), Maksimovic, Vojislav³ (AUTHOR)

المصدر: Review of Financial Studies. Mar2024, Vol. 37 Issue 3, p882-949. 68p.

مصطلحات موضوعية: *BUSINESS enterprises, *INTANGIBLE property, *MARKET value, *ECONOMIC competition, *CAPITAL, MEASUREMENT

المؤلفون: Hellman, Niclas¹ (AUTHOR), Najjar, Jamil¹ (AUTHOR), Tylaite, Milda¹ (AUTHOR) milda.tylaite@hhs.se

المصدر: European Accounting Review. Dec2024, p1-30. 30p.

مصطلحات موضوعية: *SMALL business, *INTANGIBLE property, *BUSINESS enterprises, *TAXATION, *ACCOUNTING standards, *INTERNATIONAL Financial Reporting Standards, LEGAL evidence

Alternate Title: Impact of Specific Intangible Assets on Firm Internationalization and Performance.

المؤلفون: 鍾惠民¹, 洪志興² hunpeter65@nkust.edu.tw, 鄭仲傑¹

المصدر: Journal of Management & Business Research (2521-4306). Dec2024, Vol. 41 Issue 4, p533-563. 31p.

مصطلحات موضوعية: *ORGANIZATIONAL performance, *INTANGIBLE property, *RETURN on assets, *CORPORATE governance, *GLOBALIZATION

المؤلفون: Mehnaz, Laura¹ (AUTHOR), Scott, Tom² (AUTHOR) thomas.scott@aut.ac.nz, Zang, Zeting² (AUTHOR)

المصدر: Australian Accounting Review. Dec2024, Vol. 34 Issue 4, p346-365. 20p.

مصطلحات موضوعية: *INTANGIBLE property, *PUBLIC companies, *COST, MENTAL work, DIGITAL technology

المؤلفون: Mohr, Alexander¹ (AUTHOR) amohr@wu.ac.at, Hashai, Niron^2,3 (AUTHOR), Puck, Jonas¹ (AUTHOR), Konara, Palitha⁴ (AUTHOR), Reinprecht, Hubertus¹ (AUTHOR)

المصدر: Management International Review (MIR). Dec2024, Vol. 64 Issue 6, p991-1020. 30p.

مصطلحات موضوعية: *INTERNATIONAL business enterprises, *INTANGIBLE property, *RECESSIONS, DISPERSION (Chemistry)

المؤلفون: Paschall, Stephen (AUTHOR), Atkinson, Glen (AUTHOR)

المصدر: Journal of Economic Issues. Dec2024, Vol. 58 Issue 4, p1107-1141. 35p.

مصطلحات موضوعية: *ECONOMIES of scale, *INTANGIBLE property, *VALUATION of real property, *CAPITALISM, *MARKET power, JUDICIAL review

المؤلفون: Eymann, Stefan (AUTHOR), Schneider, Markus (AUTHOR)

المصدر: Die Unternehmensbesteuerung (Ubg). Dec2024, Vol. 17 Issue 12, p672-684. 13p.

مصطلحات موضوعية: *INTANGIBLE property, *BRANDING (Marketing), *TRANSFER pricing, *TAXATION, *VALUATION, RADIATION trapping

المؤلفون: Li, Congrong¹ (AUTHOR) 13604261426@nefu.edu.cn, Ning, Zhe¹ (AUTHOR) nzld2020@nefu.edu.cn

المصدر: International Journal of Financial Studies. Dec2024, Vol. 12 Issue 4, p111. 21p.

مصطلحات موضوعية: *INTANGIBLE property, *FREE enterprise, *FINANCIAL analysts, *GOVERNMENT business enterprises, *CAPITAL market, *CONSERVATISM (Accounting)

المؤلفون: Doan, Hung Quang, Masciarelli, Francesca, Meliciani, Valentina

المصدر: Industrial & Corporate Change; Dec2024, Vol. 33 Issue 6, p1401-1429, 29p

مصطلحات موضوعية: GLOBAL value chains, SMALL business, INTANGIBLE property, INNOVATIONS in business, PARTICIPATION

Alternate Title: Policymaking in Corporate Reporting in Iran: A Scenario Analysis and Robust Planning Approach.

المؤلفون: مرتضی عدل زاده¹ m_adlzadeh@sbu.ac.ir

المصدر: Empirical Studies of Financial Accounting. Fall2024, Vol. 21 Issue 83, p77-120. 44p.

مصطلحات موضوعية: *CORPORATION reports, *INTANGIBLE property, *STANDARDS, PRIMARY audience, SEMI-structured interviews

المؤلفون: Castaldi, Carolina¹ c.castaldi@uu.nl, Mendonça, Sandro²

المصدر: Regional Studies. Oct2024, Vol. 58 Issue 10, p1781-1791. 11p.

مصطلحات موضوعية: *PLACE marketing, *INTANGIBLE property, *REGIONAL development

المؤلفون: Sutherland, Dylan¹ (AUTHOR), Anderson, John² (AUTHOR) john.r.anderson@uni.edu, Wu, Ludan¹ (AUTHOR), Severe, Sean³ (AUTHOR)

المصدر: Asian Business & Management. Sep2024, Vol. 23 Issue 4, p519-543. 25p.

مصطلحات موضوعية: *INTANGIBLE property, *FOREIGN subsidiaries, *PARENT companies, *INTERNATIONAL business enterprises, PROPENSITY score matching

المؤلفون: Penz, Florian¹ (AUTHOR) florian.penz@wu.ac.at, Frerichs, Sabine² (AUTHOR)

المصدر: European Journal of Social Theory. Nov2024, Vol. 27 Issue 4, p622-644. 23p.

مصطلحات موضوعية: *INTANGIBLE property, *FOREIGN exchange market, PRIVATE property, SOCIAL order, SABOTAGE

المؤلفون: Dancaková, Darya¹ (AUTHOR) darya.dancakova@tuke.sk, Glova, Jozef¹ (AUTHOR) jozef.glova@tuke.sk

المصدر: Risks. Oct2024, Vol. 12 Issue 10, p151. 17p.

مصطلحات موضوعية: *RATE of return, *INTANGIBLE property, *FINANCIAL performance, *PUBLIC companies, *INTELLECTUAL property, *INTELLECTUAL capital

المؤلفون: Stehrer, Robert¹ (AUTHOR) Robert.Stehrer@wiiw.ac.at

المصدر: Structural Change & Economic Dynamics. Sep2024, Vol. 70, p211-220. 10p.

مصطلحات موضوعية: *INCOME distribution, *INTANGIBLE property, *EMPLOYMENT changes, *INCOME, *LIQUIDATING dividends

المؤلفون: Kuang-Ting Cheng¹ KTCheng@nuu.edu.tw, Shih-Chieh Hsu, Jack² jackshsu@mis.nsysu.edu.tw, Yepuru, Prasanthi³ yepuruprasanthi@gmail.com, Sin-Jie Wang² jayei1212@gmail.com

المصدر: Asia Pacific Management Review. Sep2024, Vol. 29 Issue 3, p263-272. 10p.

مصطلحات موضوعية: *ELECTRONIC commerce, *INTANGIBLE property, *INFORMATION asymmetry, *SERVICE industries, *SHARING economy, SERVICE economy

المؤلفون: King, Zachary¹ (AUTHOR), Linsmeier, Thomas J.¹ (AUTHOR), Wangerin, Daniel D.¹ (AUTHOR) daniel.wangerin@wisc.edu

المصدر: Review of Accounting Studies. Dec2024, Vol. 29 Issue 4, p3838-3886. 49p.

مصطلحات موضوعية: Mergers & acquisitions, Investors, Intangible property, Cash flow, Prices

المؤلفون: DANCAKOVÁ, DARYA¹ darya.dancakova@tuke.sk

المصدر: Ad Alta: Journal of Interdisciplinary Research. Dec2024, Vol. 14 Issue 2, p75-78. 4p.

مصطلحات موضوعية: *INTANGIBLE property, *PUBLIC companies, *FINANCIAL statements, *BUSINESS size, *INNOVATIONS in business

Alternate Title: Value relevance of intangibles: a comparative analysis between financial and non-financial sector firms listed on the Argentine capital market.

المؤلفون: Ficco, Cecilia¹ cficco@fce.unrc.edu.ar, Prieto Moreno, María Begoña² begop@ubu.es, Werbin, Eliana¹ ewerbin@unc.edu.ar, Díaz, Margarita¹ mdiaz@unc.edu.ar

المصدر: Revista de Metodos Cuantitativos para la Economia y la Empresa. dic2024, Vol. 38, p1-28. 28p.

مصطلحات موضوعية: *INTELLECTUAL capital, *INTANGIBLE property, *PANEL analysis, *INVESTOR protection, *BANKING industry, *FIXED effects model

المصدر: Internal Revenue Bulletin. 10/28/2024, Vol. 2024 Issue 44, p1014-1025. 12p.

مصطلحات موضوعية: *INTANGIBLE property, *TAXPAYER account numbers, *U.S. dollar, *EMPLOYEE stock options, STATE laws, TRANSFER (Law)

الشركة/الكيان: UNITED States. Internal Revenue Service