Digital asset management, media asset management, and content management: From confusion to clarity

Digital Asset Management

As the industry evolves into technology driven businesses, an increasing number of companies are reaching a critical pain threshold in needing to control and manage their vast amounts of digital media assets. Technically speaking, a digital asset is any form of media that has been turned into a binary source. Digital assets, which for textile mills include everything from artwork, logos and pho...

Evidence on Asset Sales and Income Management: Case of Iran

This study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. Several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. The findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...

asset management & financing

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Towards an Asset Management Framework of Asset Characteristics, Asset Environment, Lifecycle Phases, and Management

In 2007 ‘‘the state of asset management in the Netherlands’’ for infrastructures was established by a national study conducted by the Next Generation Infrastructures research programme (NGInfra). This study showed that within the Netherlands different interpretations of asset management exist. The way asset management is implemented in practice differs widely. Differences included tools, proces...

Asset Management – Latest Thinking