O Impacto das Restriiies para Registro dos Ativos Intanggveis na Diferenna entre o Valor de Mercado o Valor Conttbil: Um Estudo Empprico em Combinaaao de Neggcio do Segmento Alimenttcio (The Impact of Restrictions to Register Intangible Assets in the Difference between Market and Accounting Values: An Empirical Study in a Business Combination of Food Segment)

2013 ◽  
Author(s):  
Walther Bottaro Castro
Keyword(s):  
Empirical Study ◽  
Intangible Assets ◽  
Business Combination ◽  
The Difference ◽  
The Impact

scholarly journals Empirical Study on the Impact of Evaluation of Intangible Assets on the Market Value of the Listed Companies

2021 ◽  
Vol 24 (1) ◽  
pp. 84-101
Author(s):  
Cristina Gabriela Cosmulese ◽  
Marian Socoliuc ◽  
Marius-Sorin Ciubotariu ◽  
Veronica Grosu ◽  
Dorel Mateş
Keyword(s):  
Empirical Study ◽  
Financial Reporting ◽  
Intangible Assets ◽  
Market Value ◽  
Added Value ◽  
Manufacturing Companies ◽  
Integrated Reporting ◽  
Digital Revolution ◽  
Service Companies ◽  
The Impact

The accelerated pace of economic development, the digital revolution and the internationalization of business has meant for some entities the creation or acquisition of intangible assets (IA), which have become increasingly important for the economic prosperity and for determining the global value of a company, also becoming an important incentive in creating added value. The aim of this paper is focused on analyzing the impact of internally generated intangible assets on the market value of the companies. In order to achieve this aim, we conducted an empirical study involving a sample of 180 NASDAQ and NYSE listed entities between 2007 and 2016. The sample has obtained by applying the inclusion and exclusion criteria on the 500 large-capitalization companies (S&P 500 Index). Making use of regressive techniques, the authors undertook an econometrical model to test whether the impact of intangible assets on the market value of the entities increases when are provided complete, clear and easy-to-understand accounting information about the intangible assets value, which aid business to properly estimate corporate value ratio and reduce implicit bias, due to mainly taking into account those reported values when measuring an entity’s value. The results revealed an impact of the value of the reported and unreported IA on the market value of the entities, for manufacturing companies relative to service companies, which generates an added value on the capital market and implicates a close linkage of disclosure compliance and the associated industry sector. The proposed model can be an inspiration for the legislator to change the structure of financial reporting, or anticipated a valuable informational source for increasing the quality of integrated reporting of economic entities.

scholarly journals Comparison of influence of selected viral advertising attributes on shopping behavior of Millennials – empirical study

2020 ◽  
Vol 16 (3) ◽  
pp. 14-25
Author(s):  
Martin Mudrik ◽  
Martin Rigelsky ◽  
Beata Gavurova ◽  
Radovan Bačik ◽  
Richard Fedorko
Keyword(s):  
Empirical Study ◽  
Purchase Intention ◽  
Parametric Method ◽  
Shopping Behavior ◽  
Second Step ◽  
Purchasing Behavior ◽  
The Difference ◽  
The Impact ◽  
Vega 1 ◽  
Research Grant

The study aims to evaluate the impact of selected factors of viral campaigns on Millennials customers’ consumer behavior. This goal was achieved in two steps: in the first step, the authors determined the impact of selected attributes on purchasing behavior in general, and in the second step, they compared the impact of the selected research campaigns – the guerrilla campaign of the company 4KA and the viral campaign of the company ABSOLUT. The inputs to the analyses were obtained through answers from 360 respondents, which completed the questionnaire on a sample of Millennials customers generation (1975–2000) – social generation, which collaborate and cooperate, expect technology to simply work for adventure and passionate about values (Smith, Nichols, 2015). The survey part of the questionnaire consisted of 8 attributes (Novelty, Relevance, Aesthetics, Clarity, Humor, Emotion arousal, Surprise, Design, Purchase intention). Data were collected based on participants’ availability and their will to participate in the questionnaire and quota selection. The PLS PM method was used to assess the impact, and the bootstrap-based parametric method was used to assess the difference in the impact. One of the most important findings is that attributes such as Novelty, Relevance, Humor, and Surprise significantly affect purchasing behavior. Concerning the company 4KA, significant impacts were seen in Relevance and Surprise, and with the company ABSOLUT, significant impacts were seen in Relevance, Humor, and Surprise. When analyzing the difference in the impact, there were no significant differences between the campaigns. Acknowledgment This article is one of the partial outputs under the scientific research grant VEGA 1/0694/20, VEGA 1/0609/19.

Evaluation of the impact of public investment programs on social and economic performance of territories

2019 ◽  
pp. 109-123
Author(s):  
I. E. Limonov ◽  
M. V. Nesena
Keyword(s):  
Bayesian Modeling ◽  
Positive Impact ◽  
Public Investment ◽  
Difference In Differences ◽  
The Public ◽  
Export Activity ◽  
Regional Investment ◽  
The Difference ◽  
The Impact ◽  
Development Institution

The purpose of this study is to evaluate the impact of public investment programs on the socio-economic development of territories. As a case, the federal target programs for the development of regions and investment programs of the financial development institution — Vnesheconombank, designed to solve the problems of regional development are considered. The impact of the public interventions were evaluated by the “difference in differences” method using Bayesian modeling. The results of the evaluation suggest the positive impact of federal target programs on the total factor productivity of regions and on innovation; and that regional investment programs of Vnesheconombank are improving the export activity. All of the investments considered are likely to have contributed to the reduction of unemployment, but their implementation has been accompanied by an increase in social inequality.

Impact Of Transformational Leadership On Motivating Faculty Members

2019 ◽  
Vol 118 (11) ◽  
pp. 303-312
Author(s):  
Jamal Asad Mezel ◽  
Adnan Fadhil Khaleel ◽  
Kiran Das Naik Eslavath
Keyword(s):  
Transformational Leadership ◽  
Empirical Study ◽  
Leadership Styles ◽  
Faculty Members ◽  
Traditional Form ◽  
Lack Of Information ◽  
University Leaders ◽  
The University ◽  
The Impact

This empirical study show that the impact of all styles was well moderate. The means of effect of all styles were less than 3 out of 5. It means the expected impact of transformational affect upon the all dimensions of the activities, are not expected due to the traditional styles of leadership and the lack of information about the transformational leadership styles which can guide leaders to use such styles in the organization which may be this results due to lack of trained leaders and necessary knowledge with the leaders in all universities about transformational styles the traditional form of the leadership styles which used by the university leaders affect the communication between all levels of the administration and the faculty members which has consequence because decrease in motivation and a self-consideration from the administration.

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