Influence Of Intangible Assets Research Articles

Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review)

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.

Science‐based innovation via university spin‐offs: the influence of intangible assets

University spin‐offs (USOs) have attracted significant attention from scholars and policymakers as an important mechanism for science‐based innovation. The debate on how USOs generate innovation outcomes has often focused on tangible assets, while the role of intangible assets has been less explored and remains loosely defined. Yet emerging research suggests that intangible assets, especially in the early stages of a USO's lifecycle, have a critical influence on its survival and future success, highlighting a need for a better understanding of how intangible assets enable science‐based innovation through USOs. Drawing from several streams of literature, we define intangible assets in the context of science‐based innovation through USOs: an intangible asset is a resource that is non‐physical, non‐financial, has long life, and has potential to provide future benefits to the owner. Based on this working definition, we conduct a systematic literature review of the leading innovation management journals and inductively derive a framework outlining the antecedents, processes, and outcomes of science‐based innovation through USOs, focusing on the influence of intangible assets. The framework identifies the categories of resources which can enhance or hinder science‐based innovation through USOs. Such categorization reveals fruitful directions for future research such as a deeper examination of societal outcomes. We conclude by offering recommendations for scholars, practitioners, and policymakers to better leverage intangible assets to enhance science‐based innovation.

Science-based Innovation via University Spin-offs: The Influence of Intangible Assets

Science-based Innovation via University Spin-offs: The Influence of Intangible Assets

The influence of enterprise risk management on firm performance with the moderating effect of intellectual capital dimensions

In the current dynamic environment, organizations are exposed to many risks from different directions. Therefore, this study using the theoretical lens explored the effect of enterprise risk management (ERM) on both financial and non-financial firm performance and the moderating role of intellectual capital (IC) and its dimensions on the relationship between ERM and firm performance. To test the study hypotheses, a questionnaire survey was distributed to 84 Iranian financial institutions. Structural equation modeling (PLS software) was used to analyze the data statistically. The findings revealed that ERM had a positive relationship with firms’ performance. The results also showed that the overall IC had a moderating effect on ERM-firm financial performance. However, regarding components of IC, knowledge, and information technology (IT) had a positive and significant moderating effect while training, organizational culture, and trust did not affect. This study provides an insight into the impact of ERM in recent years on non-financial performance and the influence of intangible assets on ERM and its function. The model developed in the current study and result can be extended and implemented to other organizations in developing countries.

FDI Productivity Spillovers: The Mediating Role of Intangible Assets

This paper provides the first attempt to examine how the productivity spillovers of foreign direct investment (FDI) to domestic firms occur through the influence of intangible assets. By focusing o...

A QUANTITATIVE APPROACH TO HCM USING PAV: METHOD AND ROBUSTNESS

This study focuses on Human Capital Management (HCM). It provides Added value (AV) indicator considering HCM, tools to utilize them and also verify robustness of the tools. The aim of this study is to provide a quantitative technique for managers to make decisions by objectively evaluating HCM as well as projecting profit increase, which is generated by HCM. AV has been often used as a value measurement. However, profit structure supported by tangible assets has been changed to be supported by intangible assets in recent years. It is necessary to redefine AV for considering influence of intangible assets. Therefore, this study provides Personnel adjusted AV (PAV); AV indicator considering HCM. It also creates tools to utilize them using statistical methods. Then, verify the robustness of the tools. In the process of verifying robustness, this study extracts particular indices. It is possible to obtain suggestions for social issue from particular indices.

Influence of Intangible Assets on Hospital Pharmacy Performance in Central Java, Indonesia

Influence of Intangible Assets on Hospital Pharmacy Performance in Central Java, Indonesia

The influence of intangible assets on external succession decisions in small and medium-sized enterprises

External company succession provides an alternative route into entrepreneurship. However, due to a strong focus on new ventures, this form of succession would appear to be less in the public eye. This article endeavours to contribute to changing this situation. In doing so, it explores the meaning of intangible assets in company succession from an external successor perspective. Despite the fact that intangibles are supposedly the key drivers of business performance, the connection between intangibles and external company succession in small and medium-sized enterprises (SMEs) has so far been neglected. Our research draws on a quantitative web survey of German trade associations and qualitative interviews with external SME successors. Our findings suggest that intangible assets have a notable influence on the decision of an external successor to take over a company. This research offers new insights into company succession, specifically with regard to the selection process for potential external successors.

Deciding Between Acquisition and Joint Venture: Intangible Resources and Similarity

The aim of this paper is to analyze the influence of intangible assets and similarity of resources on the choice between acquisitions and joint ventures and whether it is different in domestic and European operations. In order to test these relations, a sample of domestic and European growth deals was selected (563 deals, of which 449 are acquisitions and 114 are joint ventures). Results demonstrate that it is more probable that firms will choose acquisitions if there is a close similarity between the resources of the firms. Also, if the operation is domestic, companies with higher proportions of intangible resources prefer acquisitions.

Ativos intangíveis, ciclo de vida e criação de valor

O valor econômico de uma empresa é resultado da soma dos seus ativos tangíveis e intangíveis. A grande valorização de empresas que se utilizam intensamente dos ativos intangíveis tem mostrado a crescente importância desses ativos na manutenção de suas vantagens competitivas e, conseqüentemente, dos seus valores econômicos. Esse ponto de vista é consistente com a Visão Baseada em Recursos (Resource-based view). A influência relativa dos ativos intangíveis sobre o valor das empresas pode variar por diversas razões: em função do setor de atividade, do ciclo de vida do produto e da empresa, da missão das empresas, entre outras. O principal objetivo deste ensaio é desenvolver uma análise teórica das estratégias que as empresas podem desenvolver em relação aos seus ativos intangíveis, especialmente levando em conta questões relacionadas ao ciclo de vida do produto. Procura-se, em outras palavras, analisar como o ciclo de vida pode afetar as estratégias relativas a cada tipo de ativo intangível e, por conseqüência, o processo de criação de valor. A análise sugere que diferentes ativos intangíveis influenciam o valor da empresa, dependendo da fase do ciclo de vida em que se encontra um produto.