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Intangible assets measurement

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lightbulbAbout this topic
Intangible assets measurement refers to the process of quantifying non-physical assets, such as intellectual property, brand value, and goodwill, in financial terms. This involves assessing their value for accounting, investment, and strategic decision-making purposes, often utilizing various valuation methods and frameworks to ensure accuracy and compliance with relevant standards.
lightbulbAbout this topic
Intangible assets measurement refers to the process of quantifying non-physical assets, such as intellectual property, brand value, and goodwill, in financial terms. This involves assessing their value for accounting, investment, and strategic decision-making purposes, often utilizing various valuation methods and frameworks to ensure accuracy and compliance with relevant standards.

Key research themes

1. How can organizations identify, measure, and manage intangible resources to enhance competitive value?

This research theme addresses frameworks and processes for intangible resource management (IRM) at the organizational level, emphasizing the challenges in identifying critical intangible resources, developing measurable indicators, and implementing monitoring systems. It highlights the significance of strategic alignment of intangible assets with corporate objectives to create sustainable competitive advantage.

Key finding: The paper proposes a three-phased model for IRM: identification of critical intangible resources closely linked to strategic objectives, measurement through tailored indicators, and continuous monitoring. It finds that... Read more
Key finding: Using the Intangible Assets Monitor method, this study empirically establishes a positive relationship between investment in intangible assets and firm performance across Indian companies during 2001-2012. It highlights the... Read more
Key finding: This study introduces the novel consideration of intangible liabilities alongside intangible assets, revealing that while intangible assets positively impact firm performance, intangible liabilities significantly reduce... Read more
Key finding: Through analysis of UK public and private firms, the paper finds that investment in identifiable intangible assets is positively sensitive to internal cash flow, notably in financially constrained private firms, whereas... Read more
Key finding: The article provides a comprehensive survey of intangible asset governance in pharmaceutical companies, emphasizing intangible assets—such as trademarks, patents, and proprietary knowledge—as critical drivers for competitive... Read more

2. What accounting and valuation methodologies optimally capture the value and performance of intangible assets?

This theme investigates the development and evaluation of accounting standards, financial reporting practices, and valuation methods tailored to intangible assets. It addresses longstanding challenges such as inconsistent definitions, difficulties in recognition, unreliable measurement, and the divergence between market and book values. The focus is on improving value relevance, reliability, and usefulness of financial information related to intangibles for investors, managers, and other stakeholders.

Key finding: Using nine years of data, the study finds that intangible assets, amortization, impairment charges, and cash flows variably contribute to the value relevance of accounting information with goodwill and book values showing... Read more
Key finding: This chapter presents a practical taxonomy and measurement approach connecting intellectual capital components—human capital, relationship management—with financial outputs. It highlights the lack of consensus in measurement... Read more
Key finding: The paper critically evaluates the dichotomy between tangible and intangible assets in accounting, arguing for conceptual reconceptualization rooted in double-entry bookkeeping and stewardship principles. It proposes... Read more
Key finding: This study reviews the challenges in intangible asset reporting within accounting practices, addressing issues such as measurement difficulties, lack of standardized disclosure, and incomplete reflection of R&D, goodwill, and... Read more
Key finding: Through empirical analysis, the study finds that intellectual capital is negatively related to litigation risk and positively associated with financial reporting quality. It recommends embedding intellectual capital... Read more

3. How do intangible asset investments and governance influence firm-level financial and strategic performance outcomes?

This theme examines the empirical relationships between intangible asset investments, governance practices, and firm performance metrics. It explores the strategic role of intangible assets in building competitive advantage, the sensitivity of investments to financial constraints, and their impact on innovation capacity and overall corporate success in diverse contexts including emerging markets and specialized industries.

Key finding: Through thematic qualitative research with 378 participants from 17 universities, the study reveals that strategic deployment of intangible assets such as brand reputation, research capability, teaching methodology, and... Read more
Key finding: The study aligns with the resource-based view, identifying core and distinctive intangible competencies—such as research quality, staff and student focus, governance, and planning—as drivers of sustainable competitive... Read more
Key finding: This research finds statistically significant positive relationships between investments in tangible non-current assets—such as land, buildings, machinery—and return on assets in Nigerian food manufacturing firms, evidencing... Read more
Key finding: The paper discusses how effective management of intangible assets provides a defensive strategy against over-reliance on imports and supports sustainable macroeconomic competitiveness. It emphasizes the role of intangible... Read more

All papers in Intangible assets measurement

The purpose of this paper is to explore the factors that make universities gain Competitive Advantage in Kenya. Design/methodology/approach – This is an exploratory qualitative research. A total of 378 respondents from 17 universities... more
The purpose of this paper is to explore the factors that make universities gain Competitive Advantage in Kenya. Design/methodology/approach – This is an exploratory qualitative research. A total of 378 respondents from 17 universities... more
The purpose of this study is to reveal whether the location is a sustainable competitive advantage to attract the students or not. This study consists of a literature review about location in higher education area, research about a sample... more
Due to the COVID-19 pandemic, the entire world experienced a catastrophic health crisis. And early response of many governments was a lockdown "stay at home" policy aimed at preventing people from moving because the virus was thought to... more
This article attempts to answer the management company intangible assets governance in pharmaceutical industry. In this study, we use pure literature survey and conclusions are drawn from theoretical analysis and discussion results. This... more
The purpose of this paper is to explore the factors that make universities gain Competitive Advantage in Kenya. Design/methodology/approach – This is an exploratory qualitative research. A total of 378 respondents from 17 universities... more
The purpose of this paper is to explore the factors that make universities gain Competitive Advantage in Kenya. Design/methodology/approach – This is an exploratory qualitative research. A total of 378 respondents from 17 universities... more
This paper highlights inception with immense importance of the National Assessment and Accreditation Council (NAAC) policy to promote the concept of best practices benchmarking. The Benchmarking is an increasingly popular tool applied in... more
The National Assessment and Accreditation Council (NAAC) has been set up to facilitate the volunteering institutions to assess their performance through introspection. NAAC is taking efforts for assessment and accreditation with an... more
Purpose: The purpose of this paper is to explore the influence of Quality Service Delivery dimensions on Competitive Advantage in universities operating in Kenya. This was an exploratory quantitative research. Method: This was a... more
This study is an attempt to dissect the impact of online threats that affects on the usage of E-banking by retail customers. In general, it seeks to examine customer's perspective towards fear of various online threats. The data for this... more
Purpose - The purpose of this paper is to explore the factors that make universities gain Competitive Advantage in Kenya. Design/methodology/approach – This is an exploratory qualitative research. A total of 378 respondents from 17... more
The purpose of this study is to reveal whether the location is a sustainable competitive advantage to attract the students or not. This study consists of a literature review about location in higher education area, research about a sample... more
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