Reinforcing Intangible Assets through CSR in a Globalized World
نویسندگان
چکیده
منابع مشابه
Reinforcing Intangible Assets through CSR in a Globalized World
One of the most important intangible assets for firm’s competitiveness is brand image, reflecting all that which leads to the firm. In the current competitive scenario, the brand must be able to meet stakeholder’s expectations not only regarding visible components of the marketing mix, but also the firm’s value system, including both economical and social values. Thus, corporate social responsi...
متن کاملIntangible Assets
Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...
متن کاملINTANGIBLE ASSETS Measurement , Drivers , Usefulness
The measurement and valuation of intangible assets are a matter of considerable interest to managers, investors, and accounting-standard setters. Important decisions concerning intangibles are hampered by the lack of systematic and comparable measures for these increasingly important assets. In this study, we provide an approach to estimating the value of intangible assets that are not recorded...
متن کاملTobin’s q and Intangible Assets
In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets. This key feature of q turns out however to be entirely due to errors and omissions in the authors’ calculations. The corrected q series turns out to be usually well below unity.
متن کاملIntangible assets and capital structure
Tangible assets, many of which can be easily collateralized, support debt. Accordingly, the amount of tangible assets is well-established as a principal driver of leverage. As investing is shifting more and more from tangible to intangible assets, it becomes crucial to understand to what extent intangible assets support debt. Analyzing this question empirically has been largely unfeasible due t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal of Management Policies and Practices
سال: 2015
ISSN: 2333-6048,2333-6056
DOI: 10.15640/jmpp.v3n1a4