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Mary Fischer, Treba Marsh
The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with ...
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Brian B. Stanko, Thomas L. Zeller, Matthew F. Melena
Changes in the accounting profession and in the way organizations are managed and operated over the past several decades have led to the identification of a new factor that makes up a substantial part of the value of an organization: human capital. The v...
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Bojan Krstic
Pág. 37 - 46
As a kind of intangible asset, reputation allows the company to manage the expectations and needs of its stakeholders. It is just another tool in the efforts of each company to survive and improve its competitive position. This asset is difficult to acqu...
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Pedro M. Nogueira Reis, Marion Gomes Augusto
Company valuation models attempt to estimate the value of a company in two stages: (1) comprising of a period of explicit analysis and (2) based on unlimited production period of cash flows obtained through a mathematical approach of perpetuity, which is...
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Ricardo Martinez-Canas, Pablo Ruiz-Palomino
The importance of inter-organizational relations for business competitiveness is widely known. In recent years numerous researchers have been studying firm?s relationships using social capital theoretical framework as a multidimensional concept that inte...
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