Intangible assets and their impact on economic performance

Mojca Bavdaž (Avtor), Yannis Caloghirou (Avtor), Mira Dimitrić (Avtor), Aimilia Protogerou (Avtor)

Povzetek

The paper introduces the topic of intangible assets. It describes the evolution of the concept of intangible assets and the role of these assets in today’s economy. The importance of intangible assets is highlighted through many quantitative estimates of the impact that intangible assets have on economic performance. After reviewing research carried out mainly in the Western economies, the paper concentrates on the research covering the size and impact of intangible investment in the Central and Eastern European (CEE) and Balkan countries. Moreover, the focus shifts to the firm level where the management of intangible assets faces several challenges that range from identification and valuation of intangible assets to leadership of knowledge-intensive firms. Progress at all levels is to some extent hampered by the lack of adequate data, which should be addressed by establishing a standard definition and ensuring more data on intangibles within financial reporting. Bold steps should therefore be made towards better measurement of intangible investment and better use of this source of productivity growth.

Ključne besede

nematerialne naložbe;produktivnost;ekonomska rast;srednja in vzhodna Evropa;Balkan;intangible assets;productivity;economic growth;Central and Eastern Europe;the Balkans;

Podatki

Jezik:	Angleški jezik
Leto izida:	2022
Tipologija:	1.01 - Izvirni znanstveni članek
Organizacija:	UL EF - Ekonomska fakulteta
UDK:	338.1
COBISS:	121642499
ISSN:	2335-4216
Št. ogledov:	15
Št. prenosov:	5
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Slovenski jezik
Sekundarne ključne besede:	nematerialne naložbe;produktivnost;ekonomska rast;srednja in vzhodna Evropa;Balkan;
Vrsta dela (COBISS):	Članek v reviji
Strani:	str. 143-151
Letnik:	ǂVol. ǂ24
Zvezek:	ǂiss. ǂ3 (art. 2)
Čas izdaje:	Sep. 2022
DOI:	10.15458/2335-4216.1308
ID:	17613156