Essays about: "Invisible Intangible Assets"

Found 2 essays containing the words Invisible Intangible Assets.

1. 1. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE

3. 2. Examining Strategic Planning and Use of Intellectual Capital through Spectacles : A study on how small businesses implement intellectual capital into their strategic planning using cases of independent optical firms

   University essay from Umeå universitet/Företagsekonomi

   Author : Piia Hyytiä; Emma Karvik; [2020]
   Keywords : Strategic Planning; Intellectual Capital; SME; Implementation; Management; Optical Industry; Accounting;

   Abstract : In the business world of today and the knowledge-based economy that we are living in, with challenges such as digitalization and globalization, traditional sources of competitive differentiation are being stripped away. Due to this more businesses have started realizing their core capability to be the invisible assets of their firm rather than the visible ones. READ MORE