Metrika

  • citati u SCIndeksu: [3]
  • citati u CrossRef-u:[3]
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:15
  • preuzimanja u poslednjih 30 dana:9

Sadržaj

članak: 2 od 11  
Back povratak na rezultate
2020, vol. 66, br. 1, str. 1-12
Računovodstveno-bazirane metode za vrednovanje nematerijalnih ulaganja - teorijski osvrt
aUniverzitet Singidunum, Poslovni fakultet, Beograd
bUniverzitet u Nišu, Ekonomski fakultet

e-adresampetkovic@singidunum.ac.rs, bojan.krstic@eknfak.ni.ac.rs, tamara.randjenovic@eknfak.ni.ac.rs
Sažetak
Nematerijalna ulaganja predstavljaju fundamentalni generator kompanijske konkurentske prednosti. Dok su materijalna ulaganja bila najvažniji kompanijski resurs u prošlom periodu, danas, intelektualni resursi determinišu uspeh jedne kompanije. Nematerijlani resursi predstavljaju ne-fizičku substancu, koja se teško definiše, meri i vrednuje. Prema tome, svrha ovog rada je da analizira metode za vrednovanje nematerijalnih ulaganja u delu tradicionalnog računovodstvenog okvira. Ovaj rad adresira značaj nematerijalnih ulaganja u menadžment literaturi, i povezuje različite metode za vrednovanje nematerijalnih ulaganja u kontekstu ekonomije, biznisa i strategijskog menadžmenta.
Reference
Ashton, R.H. (2005) Intellectual capital and value creation: A review. Journal of Accounting of Literature, 24, 53-134
Barth, M.E., Clinch, G. (1998) Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research, 36, 199-233
Blair, M.M., Wallman, S.M.H. (2001) Unseen wealth: Report of the brookings task force on intangibles. Washington, DC: Brookings Institution Press
Bontis, N. (1998) Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63-76
Caddy, I. (2000) Intellectual capital: Recognizing both assets and liabilities. Journal of Intellectual Capital, 1(2), 129-146
Chan, L.K.C., Lakonishok, J., Sougiannis, T. (2001) The stock market valuation of research and development expenditures. Journal of Finance, 56(6), 2431-2456
Ciprian, G.G., Valentin, R., Mădălina, G.A., Lucia, V.M. (2012) From visible to hidden intangible assets. Procedia - Social and Behavioral Sciences, 62(October), 682-688
Damodaran, A. (2006) Damodaran on valuation: Security analysis for investment and corporate finance. Hoboken, NJ: John Wiley & Sons, (2nd Ed.), Wiley Finance Series
Easton, P.D., Sommers, G.A. (2003) Scale and the scale effect in market-based accounting research. Journal of Business Finance and Accounting, 30(1-2), 25-56
Edvinsson, L., Malone, M.S. (1997) Intellectual capital: Realizing your company's true value by finding its hidden brainpower. New York: Harper Business, (1st Ed.)
Financial Accounting Standard Board (FASB) (2001) Getting a grip on intangible assets: What they are, why they matter, and who should be managing them in your organization. Harvard Management Update, 6(2), 6-8
Gu, F., Lev, B. (2003) Intangible assets: Measurement, drivers, usefulness. u: Working paper 2003-05, Boston: Boston University School of Management
Gu, F., Lev, B. (2001) Markets in Intangibles: Patent licensing. u: NYU Working Paper 2451/27465, New York: New York University
Hall, R. (1992) The strategic analysis of intangible resources. Strategic Management Journal, 13(2), 135-144
Harrison, S., Sullivan, P.H. (2000) Profiting from intellectual capital: Learning from leading companies. Journal of Intellectual Capital, 1(1), 33-46
Harvey, M.G., Lusch, R.F. (1999) Balancing the intellectual capital books: Intangible liabilities. European Management Journal, 17(1), 85-92
Holthausen, R.W., Watts, R.L. (2001) The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31(1-3), 3-75
IFRS Foundation (2010) International accounting standard 38, intangible assets. London: IFRS Publications
Kristandl, G., Bontis, N. (2007) Constructing a definition for intangibles using the resource based view of the firm. Management Decision, 45(9), 1510-1524
Lagrost, C., Martin, D., Dubois, C., Quazzotti, S. (2010) Intellectual property valuation: How to approach the selection of an appropriate valuation method. Journal of Intellectual Capital, 11(4), 481-503
Lev, B. (2001) Intangibles management, measurement, and reporting. Washington, DC: Brooking Institution Press
Lev, B. (2005) Intangible assets: Concepts and measurements. u: Encyclopedia of Social Measurement, Elsevier, 2, 299-306
Lev, B., Daum, J.H. (2004) The dominance of intangible assets: consequences for enterprise management and corporate reporting. Measuring Business Excellence, 8(1), 6-17
Lev, B., Sougiannis, T. (1996) The capitalization, amortization, and value-relevance of R&D. Journal of Accounting and Economics, 21(1), 107-138
MERITUM Project (2002) Guidelines for managing and reporting on intangibles (intellectual capital report). https://pdfs.semanticscholar.org/956e/5cf105261d37e5554c6ca593e0d33fa56e43.pdf?_ga=2.83052496.714136030.1573516093-477490616.1498512788, 16 August 2019
Nakamura, L. (2003) A trillion dollar a year investment and the New York economy. u: Hand J.R.M., Lev B. [ur.] Intangible Assets: Values, Measures and Risks, Oxford: Oxford University Press, 19-47
Nešković, S., Jovanović, Ž., Čavlin, M. (2016) Economic intelligence and intellectual capital in agriculture competitiveness: Case study. Ekonomika poljoprivrede, vol. 63, br. 2, str. 445-459
Penman, S.H., May, G.O. (2009) Accounting for intangible assets: There is also an income statement. Columbia Business School - Center for Excellence in Accounting and Security Analysis, Occasional Paper Series
Rađenović, T., Krstić, B. (2017) The microeconomic perspectives of intellectual capital measurement. Facta universitatis - series: Economics and Organization, vol. 14, br. 3, str. 189-202
Rađenović, T., Krstić, B. (2017) Intellectual capital in the theory of the firm. Ekonomika, vol. 63, br. 4, str. 13-27
Russell, M. (2016) The valuation of pharmaceutical intangibles. Journal of Intellectual Capital, 17(3), 484-506
Sánchez, P., Cañibano, L., Asplund, R., Stolowy, H., Roberts, H., Johanson, U., Mouritsen, J. (1998) Measuring intangibles to understand and improve innovation management (MERITUM). European Community under the Targeted Socio-Economic Research (TSER), 30
Smith, A. (2009) The wealth of nations. Blacksburg, VA: Thrifty Books
Smith, G.V. (1994) The new role of intellectual property in commercial transactions. New York: Wiley
Stojanović, S., Marić, S. (2018) Komunikacija kao mera performanse liderstva. Anali Ekonomskog fakulteta u Subotici, br. 40, str. 81-94
Sullivan, P.H., Sullivan, P.H. (2000) Valuing intangibles companies: An intellectual capital approach. Journal of Intellectual Capital, 1(4), 328-340
Upton, W.S. (2001) Business and financial reporting, challenges from the new economy. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, https://searchworks.stanford.edu/view/10002676, 10 August 2019
Vaughan, J.L. (2009) Give intangible assets useful life. Harvard Business Review, May, 127-132
Wang, J.C. (2008) Investigating market value and intellectual capital for S&P 500. Journal of Intellectual Capital, 9(4), 546-563
Warfield, T.D., Weygandt, J.J., Kieso, D.E. (2008) Intermediate accounting: Principles and analysis. Hoboken, NJ: John Wiley & Sons, (2nd Ed.)
Zéghal, D., Maaloul, A. (2011) The accounting treatment of intangibles: A critical review of the literature. Accounting Forum, 35(4), 262-274
 

O članku

jezik rada: engleski
vrsta rada: originalan članak
DOI: 10.5937/ekonomika2001001P
objavljen u SCIndeksu: 05.05.2020.
Creative Commons License 4.0

Povezani članci

Nema povezanih članaka