Intellectual Capital Value

Xem 1-5 trên 5 kết quả Intellectual Capital Value

Doctoral thesis of Philosophy: Human capital expenditure pre- and post-IFRSs: its value relevance and intellectual capital productivity modelling

This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.

210p runthenight04 02-02-2023 12 3 Download

Doctoral thesis of Philosophy: The value relevance of IFRS adoption: cross-country comparisons based on harmonization histories, intellectual capital disclosures and the global financial crisis

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4 Download

Bàn luận về phương pháp đo lường vốn trí tuệ và hiệu quả sử dụng vốn trí tuệ

Bài viết Bàn luận về phương pháp đo lường vốn trí tuệ và hiệu quả sử dụng vốn trí tuệ nghiên cứu và trình bày khái niệm, phương pháp đo lường vốn trí tuệ và hiệu quả sử dụng vốn trí tuệ trong các doanh nghiệp nói chung dựa theo phương pháp đo lường đơn giản là Hệ số giá trị tăng thêm của vốn trí tuệ “The value added of intellectual capital coefficient” được phát triển bởi Pulic từ năm 2000 cho đến nay.

5p vilexus 05-10-2022 19 3 Download
An analysis of application of key financial ratios for human resources valuation in organizations

This paper tries to suggest a comprehensive, easy to use and relatively limitation free valuation ratio model termed Intellectual Capital Value (ICV), which is modification of existing ratio based models available.

12p guineverehuynh 17-06-2020 14 2 Download
Recognizing Intellectual Capital in the Intangible Asset Structure of Enterprises in the Integration Peri

This article focuses on clarifying the theoretical issues of knowledge resources in enterprises and the current state of accounting of intellectual resources in particular and intangible assets accounting in general in Vietnam in the integration period. Based on the research on content, requirements for managing knowledge resources and accounting methods, this article provides the guiding principles for the development of the accounting of intangible assets to exploit enterprises’ knowledge resources.

12p truongtien_08 06-04-2018 61 2 Download