Methods of evaluation of intangible assets and intellectual capital

Osinski, Marilei; Selig, Paulo Maurício; Matos, Florinda; Roman, Darlan José

doi:10.1108/jic-12-2016-0138

Cited by 91 publications

(76 citation statements)

References 27 publications

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“…Intangible assets are increasingly playing an important role for any company that wants to conduct production (Sveiby, 2010). Intangible assets are assets that do not have a specific physical form, such as a company's reputation, culture and value, brand name, technology, etc., but can make a significant contribution to creating business value (Osinski, Selig, Matos, & Roman, 2017). As a result of recent mergers and acquisitions, foreign companies have acquired Vietnamese companies at a higher price than total tangible assets of these companies.…”

Section: Introductionmentioning

confidence: 99%

Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam

Binh

Hà

Trang

2020

Investment Management and Financial Innovations

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Intangible assets play an important role in increasing the value of companies. The performance of companies increasingly depends on ideas, information, and professional services rather than tangible assets. The question of how to accurately measure intangible assets remains a challenge for many scientists. This study aims to measure intangible assets of 396 companies listed on Vietnam’s stock market between 2010 and 2014 using the panel data technique by Yamayuchi (2014). The estimation shows that intangible assets make up a large share of total assets of companies. In addition, construction, steel, building materials, mining, and food are sectors with high intangible assets in Vietnam. The study also finds a positive impact of intangible assets on improving company performance. The findings demonstrate the importance of investing in intangible assets, such as R&amp;D, technology, advertising, and human resources, to increase the value of a company in the future.

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Section: Introductionmentioning

confidence: 99%

Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam

Binh

Hà

Trang

2020

Investment Management and Financial Innovations

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“…The development of the modern era caused a change in economic development (Osinski et al, 2017). The change of industrial economics marks the change in economic development into knowledge-based economics, an economic development that prioritizes knowledge capital in its activities (Schiavone et al, 2014).…”

mentioning

confidence: 99%

“…Along with these changes, the base of the companies growth also changes, from tangible assets to intangible assets (Osinski et al, 2017;Rochmadhona, Suganda, & Cahyadi, 2018). Al-Musali & Ismail (2016) argue that the emergence of a knowledge-based economy basically driven by intangible assets has increased interest in Intellectual Capital (IC).…”

mentioning

confidence: 99%

Digital Banking, Corporate Governance, Ownership Structure, and Intellectual Capital Performance: Evidence from Indonesia

Tjendani

Widagdo

Muthmainah

2018

Jurnal Keuangan Dan Perbankan

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The base of the company's growth has changed, from tangible assets to intangible assets. Many companies recognize the importance of IC as performance drivers. This research aimed to examine the effect of the implementation of digital banking, corporate governance, family ownership, foreign ownership, and government ownership on Intellectual Capital (IC) performance; and examined the effect of interactions between corporate governance and ownership structure on IC performance in banking companies listed on the Indonesia Stock Exchange (IDX) during 2012-2016. This research used a regression method with panel data. The total observations were 130 cases. In this research, IC performance used Value Added Intellectual Coefficient (VAIC). We proved that the implementation of digital banking did no significant implications for IC performance in the same year because it was still in the process of developing. Family ownership, foreign ownership, government ownership, and the interaction between corporate governance and ownership structure did not affect IC performance. On the contrary, this research proved that corporate governance had significant implications for improving IC performance.

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“…This situation has arisen due to the globalization process as well as due to increasing breakthroughs in areas such as production technology, computing and telecommunications (Osinski et al, 2017). All these transformations suggest a new outlook and interpretation on society as a whole (Zerenler et al, 2008;Sharma & Dharni, 2017).…”

Section: Introductionmentioning

confidence: 99%

The impact of intellectual capital on performance in Brazilian companies

Camfield

Giacomello

Sellitto

2018

Journal of Technology Management & Innovation

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Abstract:The objective of this article is to analyze comparatively the importance of intellectual capital and the impact of intellectual capital on the performance of Brazilian companies awarded the Rio Grande do Sul Quality Award in 2004 and 2017. A sample of 72% of the Brazilian companies that received this Quality Award of the Gaucho Quality and Productivity Program in 2004 and 70.5% in 2017 were investigated. It can be affirmed that intellectual capital continues to be an essential asset, but during this period there have been some changes concerning the level of presence and importance among the elements that compose it. Regarding the changes in the influence of intellectual capital on organizational performance between 2004 and 2017, the results showed that intellectual capital, through human, structural and client capital, practically still has the same level of influence on organizational performance.

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Methods of evaluation of intangible assets and intellectual capital

Cited by 91 publications

References 27 publications

Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam

Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam

Digital Banking, Corporate Governance, Ownership Structure, and Intellectual Capital Performance: Evidence from Indonesia

The impact of intellectual capital on performance in Brazilian companies

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