Objective: To verify the value relevance of intangible assets recognized in a business combination Brazilian publicly traded companies.Method: The sample 165 companies, covering 962 observations, from 2010 to 2017, was analyzed using five panel data regressions based on Ohlson’s model (1995; 2005) test four research hypotheses.Originality/Relevance: Value studies have goodwill, but there are ga...

Accounting for intangibles 2 Contents Executive Summary 3 Introduction 6 1. The macroeconomics of the knowledge economy 11 1.1 How much does the UK invest in intangible assets 11 1.2 Measuring the contribution of intangible investment to productivity 16 1.3 Macroeconomic complexities of intangible assets 21 2. Accounting for intangibles in the corporate sector 25 2.1 Identifying intangible asse...

Because firms invest heavily in R&D, software, brands, and other intangible assets—at a rate close to that of tangible assets—changes in measured GDP, which does not include all intangible investments, understate the actual changes in total output. If changes in the labor input are more precisely measured, then it is possible to observe little change in measured total factor productivity (TFP) ...

Prior to adopting Electronic Commerce (E-Comm), organisations need to assess its real business value and compare it to the costs of the associated investments. The intangible nature of most E-Comm benefits may render the development of a business case very difficult in practice. In this paper, we present a case study of E-Comm investment evaluation. Computer-based models of the business process...

Prior to adopting Electronic Commerce (E-Comm), organisations need to assess its real business value and compare it to the costs of the associated investments. The intangible nature of most E-Comm benefits may render the development of a business case very difficult in practice. In this paper, we present a case study of E-Comm investment evaluation. Computer-based models of the business process...

Business Intelligence (BI) remains one of the top priority issues for CIOs and investment in BI technologies continues to grow. This research attempted to understand how an organization can realize the business value derived from their investment in BI. A single, in-depth case study was undertaken in a major South African financial services organization. An extended IT business value process mo...

Organizations continue to struggle with identifying the appropriate drivers for Internet success. They must realize that investment alone will not lead to successful deployment of the Internet, but a strategic approach based on business principles is a sounder alternative. Organizations are also unclear on the appropriate way of measuring the tangible and intangible impact of the Internet on th...

Business process is collection of standardized and structured tasks inducing value creation of a company. Nowadays, it is recognized as one of significant intangible business assets to achieve competitive advantages. We introduce a novel approach to business process analysis, which has more and more significance as process-aware information systems are spreading widely over a lot of companies. ...

As knowledge has become an important asset for most organizations, knowledge management and knowledge management systems are both the center of attention for many practitioners, business consultants, and researchers. The key issue is how to enhance firm performance by using knowledge effectively. The process level is actually where the work is accomplished and since measuring firm performance h...

We seek to operationalie a new construct, proximity, and identify its role in customers’ willingness to transact online. Trust is a well studied phenomenon in ecommerce, but it falls short in explaining some hitherto intangible aspects of online transactions such as how users feel about doing business with a particular company. There are clearly cultural differences in the need for face to face...