메뉴 건너뛰기




Volumn 15, Issue 4, 1997, Pages 370-380

Protecting the core competencies of a company: Intangible asset security

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0031206301     PISSN: 02632373     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0263-2373(97)00017-0     Document Type: Article
Times cited : (24)

References (52)
  • 1
    • 0010856865 scopus 로고
    • Business provisions of RRA '93: Higher rates but some benefits
    • December
    • Andres, Y. (1993) Business provisions of RRA '93: Higher rates but some benefits. Taxation for Accountants 51(6), December, 324-334.
    • (1993) Taxation for Accountants , vol.51 , Issue.6 , pp. 324-334
    • Andres, Y.1
  • 2
    • 0010853955 scopus 로고
    • Goodwill: A problem that will not go away
    • June
    • Arnold, J. (1992) Goodwill: A problem that will not go away. Accountancy 109(1186), June, 35.
    • (1992) Accountancy , vol.109 , Issue.1186 , pp. 35
    • Arnold, J.1
  • 3
    • 0010917795 scopus 로고
    • Section 197: Intangible to assess
    • March
    • Blumenfrucht, I. (1994) Section 197: Intangible to assess. Management Accounting 75(9), March, 22.
    • (1994) Management Accounting , vol.75 , Issue.9 , pp. 22
    • Blumenfrucht, I.1
  • 4
    • 0010792433 scopus 로고
    • A continuing question of goodwill
    • February
    • CA Magazine (1994) A continuing question of goodwill. CA Magazine 98(1051), February, p.SVI.
    • (1994) CA Magazine , vol.98 , Issue.1051
  • 5
    • 0001022830 scopus 로고
    • Competing on resources: Strategy in the 1990s
    • July-August
    • Collins, D. and Montgomery, C. (1995) Competing on resources: Strategy in the 1990s. Harvard Business Review July-August, 118-128.
    • (1995) Harvard Business Review , pp. 118-128
    • Collins, D.1    Montgomery, C.2
  • 6
    • 0010858984 scopus 로고    scopus 로고
    • Why profits don't matter
    • April 8
    • Davidow, W. (1996) Why profits don't matter. Forbes April 8, 24.
    • (1996) Forbes , pp. 24
    • Davidow, W.1
  • 7
    • 0002420041 scopus 로고
    • Goodwill accounting: Time for an overhaul
    • June
    • Davis, M. (1992) Goodwill accounting: Time for an overhaul. Journal of Accountancy 173(6), June, 75-81.
    • (1992) Journal of Accountancy , vol.173 , Issue.6 , pp. 75-81
    • Davis, M.1
  • 9
    • 0010927196 scopus 로고
    • We need to measure, not count
    • Fall
    • Drucker, P. (1994) We need to measure, not count. Drucker Management Fall, 2-4.
    • (1994) Drucker Management , pp. 2-4
    • Drucker, P.1
  • 10
    • 0002658073 scopus 로고
    • The information executives truly need
    • January-February
    • Drucker, P. (1995) The information executives truly need. Harvard Business Review January-February, 54-62.
    • (1995) Harvard Business Review , pp. 54-62
    • Drucker, P.1
  • 11
    • 0002681945 scopus 로고    scopus 로고
    • Marketing and the wealth of firms
    • Falkenberg, A. (1996) Marketing and the wealth of firms. Journal of Macromarketing 16(2), 9-24.
    • (1996) Journal of Macromarketing , vol.16 , Issue.2 , pp. 9-24
    • Falkenberg, A.1
  • 12
    • 0001970080 scopus 로고    scopus 로고
    • Corporate reputation: Comebacks and comeuppances
    • March 6
    • Fisher, A. (1996) Corporate reputation: Comebacks and comeuppances. Fortune March 6, 90-98.
    • (1996) Fortune , pp. 90-98
    • Fisher, A.1
  • 13
    • 0010792773 scopus 로고
    • Plan ahead when dealing with intangible assets and amortization
    • September
    • Gerard, S. (1990) Plan ahead when dealing with intangible assets and amortization. Coopers & Lybrand: Executive Briefing September, 608.
    • (1990) Coopers & Lybrand: Executive Briefing , pp. 608
    • Gerard, S.1
  • 14
    • 0010917371 scopus 로고
    • Evaluating technology as an asset
    • November 16
    • Gilbert, F. (1992) Evaluating technology as an asset. The National Law Journal November 16, 25-28.
    • (1992) The National Law Journal , pp. 25-28
    • Gilbert, F.1
  • 15
    • 84989085762 scopus 로고
    • The strategic analysis of intangible resources
    • Hall, R. (1992) The strategic analysis of intangible resources. Strategic Management Journal 13, 135-144.
    • (1992) Strategic Management Journal , vol.13 , pp. 135-144
    • Hall, R.1
  • 16
    • 84989103838 scopus 로고
    • A framework linking intangible resources and capabilities to sustainable competitive advantage
    • Hall, R. (1993) A framework linking intangible resources and capabilities to sustainable competitive advantage. Strategic Management Journal 14, 607-618.
    • (1993) Strategic Management Journal , vol.14 , pp. 607-618
    • Hall, R.1
  • 17
    • 0040351114 scopus 로고
    • Expanding the nature and scope of due diligence
    • Harvey, M. and Lusch, R. (1995) Expanding the nature and scope of due diligence. Journal of Business Venturing 10(1), 5-21.
    • (1995) Journal of Business Venturing , vol.10 , Issue.1 , pp. 5-21
    • Harvey, M.1    Lusch, R.2
  • 18
    • 84885627663 scopus 로고
    • Intangible capital, market share and corporate strategy
    • Hirschey, M. (1982) Intangible capital, market share and corporate strategy. Journal of Industrial Economies 30(4), 375-390.
    • (1982) Journal of Industrial Economies , vol.30 , Issue.4 , pp. 375-390
    • Hirschey, M.1
  • 19
    • 0026864694 scopus 로고
    • Benchmarking for strategic action
    • May-June
    • Jennings, K. and Westfall, F. (1992) Benchmarking for strategic action. Journal of Business Strategy 13(3), May-June, 22-25.
    • (1992) Journal of Business Strategy , vol.13 , Issue.3 , pp. 22-25
    • Jennings, K.1    Westfall, F.2
  • 20
    • 0010790483 scopus 로고
    • IASC releases draft statement on intangible assets
    • April
    • Journal of Accountancy (1994) IASC releases draft statement on intangible assets. Journal of Accountancy 177(4), April, 14.
    • (1994) Journal of Accountancy , vol.177 , Issue.4 , pp. 14
  • 21
    • 0026494564 scopus 로고
    • The balanced scorecard: Measures that drive performance
    • January-February
    • Kaplan, R. (1992) The balanced scorecard: Measures that drive performance. Harvard Business Review January-February, 71-79.
    • (1992) Harvard Business Review , pp. 71-79
    • Kaplan, R.1
  • 22
    • 0000142161 scopus 로고
    • Putting the balanced scorecard to work
    • September-October
    • Kaplan, R. and Norton, D. (1993) Putting the balanced scorecard to work. Harvard Business Review September-October, 134-142.
    • (1993) Harvard Business Review , pp. 134-142
    • Kaplan, R.1    Norton, D.2
  • 23
    • 0010917796 scopus 로고
    • Season of goodwill may not be far away
    • June 22
    • Kelly, J. (1995) Season of goodwill may not be far away. The Financial Times June 22, 13.
    • (1995) The Financial Times , pp. 13
    • Kelly, J.1
  • 24
    • 0010793089 scopus 로고
    • The case for an off balance sheet controller
    • Lusch, R. and Harvey, M. (1994) The case for an off balance sheet controller. Sloan Management Review 35(3), 101-105.
    • (1994) Sloan Management Review , vol.35 , Issue.3 , pp. 101-105
    • Lusch, R.1    Harvey, M.2
  • 25
    • 0001761141 scopus 로고
    • An approach to assessing the importance of brand equity in acquisition decisions
    • Mahajan, V., Rao, V. and Srivastava, R. (1994) An approach to assessing the importance of brand equity in acquisition decisions. Journal of Product Innovation Management 11, 221-235.
    • (1994) Journal of Product Innovation Management , vol.11 , pp. 221-235
    • Mahajan, V.1    Rao, V.2    Srivastava, R.3
  • 26
    • 0010793090 scopus 로고
    • Current projects at ASB
    • June
    • Management Accounting (1995) Current projects at ASB. Management Accounting 73(6), June, 5.
    • (1995) Management Accounting , vol.73 , Issue.6 , pp. 5
  • 27
    • 0001165722 scopus 로고
    • The impact of intangible capital on Tobin's Q in the semiconductor industry
    • Megna, P. and Klocke, M. (1993) The impact of intangible capital on Tobin's Q in the semiconductor industry. American Economic Review 83, 265-269.
    • (1993) American Economic Review , vol.83 , pp. 265-269
    • Megna, P.1    Klocke, M.2
  • 28
    • 0010918734 scopus 로고
    • A key breakthrough on intangible assets: Corporate directors are the big winners in the new law on amortizing intangibles
    • September-October
    • Mergers & Acquisitions (1993) A key breakthrough on intangible assets: Corporate directors are the big winners in the new law on amortizing intangibles. Mergers & Acquisitions 28(2), September-October, 9-11.
    • (1993) Mergers & Acquisitions , vol.28 , Issue.2 , pp. 9-11
  • 30
    • 0010854768 scopus 로고
    • Intangible contracts: Thoughts and hubs, spokes and reinvigorating article 2
    • Nimmer, R. (1994) Intangible contracts: Thoughts and hubs, spokes and reinvigorating Article 2. William and Mary Law Journal 35, 1337-1445.
    • (1994) William and Mary Law Journal , vol.35 , pp. 1337-1445
    • Nimmer, R.1
  • 31
    • 84995250228 scopus 로고
    • Valuing intangible assets: Newark and beyond
    • July-August
    • Patterson, M. and Hayenga, M. (1995) Valuing intangible assets: Newark and beyond. Agribusiness 11(4), July-August, 371-381.
    • (1995) Agribusiness , vol.11 , Issue.4 , pp. 371-381
    • Patterson, M.1    Hayenga, M.2
  • 32
    • 0010797776 scopus 로고
    • Valuation of brand names and trademarks
    • ed. J. Murphy. Hutchinson Business Books, London
    • Penrose, N. (1989) Valuation of brand names and trademarks. In Brand Valuation: Establishing a True and Fair View, ed. J. Murphy. Hutchinson Business Books, London.
    • (1989) Brand Valuation: Establishing a True and Fair View
    • Penrose, N.1
  • 33
    • 0010924311 scopus 로고
    • How to identify and enhance core competencies
    • November-December
    • Planning Review (1994) How to identify and enhance core competencies. Planning Review 22(6), November-December, 24-26.
    • (1994) Planning Review , vol.22 , Issue.6 , pp. 24-26
  • 34
    • 0003106484 scopus 로고
    • The core competence of the corporations
    • May-June
    • Prahalad, C. and Hamel, G. (1990) The core competence of the corporations. Harvard Business Review May-June, 79-91.
    • (1990) Harvard Business Review , pp. 79-91
    • Prahalad, C.1    Hamel, G.2
  • 36
    • 0010797777 scopus 로고
    • Valuation of intangible assets for bankruptcy and reorganization purposes
    • August
    • Reilly, R. (1994) Valuation of intangible assets for bankruptcy and reorganization purposes. The Ohio CPA Journal 53(4), August, 25-30.
    • (1994) The Ohio CPA Journal , vol.53 , Issue.4 , pp. 25-30
    • Reilly, R.1
  • 37
    • 0010919596 scopus 로고
    • Intellectual property: Ticking time bombs for the unwary buyer
    • January-February
    • Ricktin, M. (1992) Intellectual property: Ticking time bombs for the unwary buyer. Merger & Acquisitions January-February, 28-31.
    • (1992) Merger & Acquisitions , pp. 28-31
    • Ricktin, M.1
  • 38
    • 0010794314 scopus 로고
    • Valuation of goodwill and going concern importance in matters involving insolvency and change of ownership
    • Schwab, C. and Gater, K. (1992) Valuation of goodwill and going concern importance in matters involving insolvency and change of ownership. The Tax Advisor.
    • (1992) The Tax Advisor
    • Schwab, C.1    Gater, K.2
  • 39
    • 0010855245 scopus 로고
    • Borrowers' intangibles may be off-balance-sheet gold
    • Summer
    • Scott, W. (1994) Borrowers' intangibles may be off-balance-sheet gold. Commercial Lending Review 9(3), Summer, 26-30.
    • (1994) Commercial Lending Review , vol.9 , Issue.3 , pp. 26-30
    • Scott, W.1
  • 42
    • 0010856546 scopus 로고
    • Goodwill - The case for separate intangibles
    • Sololuna, M. (1994) Goodwill - the case for separate intangibles. Accountancy 113(1207), 101.
    • (1994) Accountancy , vol.113 , Issue.1207 , pp. 101
    • Sololuna, M.1
  • 43
    • 0010864409 scopus 로고
    • Investing in intangible assets
    • January
    • Stern, L. (1993) Investing in intangible assets. Small Business Reports 18(1), January, 61-64.
    • (1993) Small Business Reports , vol.18 , Issue.1 , pp. 61-64
    • Stern, L.1
  • 44
    • 0010868579 scopus 로고
    • Measuring company IQ
    • January 24
    • Stewart, T. (1994) Measuring company IQ. Fortune January 24, 24.
    • (1994) Fortune , pp. 24
    • Stewart, T.1
  • 45
    • 0009221568 scopus 로고
    • Alternative methods of brand valuation
    • ed. J. Murphy. Hutchinson Business Books, London
    • Stobart, P. (1989) Alternative methods of brand valuation. In Brand Valuation: Establishing a True and Fair View, ed. J. Murphy. Hutchinson Business Books, London.
    • (1989) Brand Valuation: Establishing a True and Fair View
    • Stobart, P.1
  • 47
    • 0010919599 scopus 로고
    • Brand accounting and the marketing interface
    • July-August
    • Tollington, A. (1995) Brand accounting and the marketing interface. Management Accounting 72(7), July-August, 58-59.
    • (1995) Management Accounting , vol.72 , Issue.7 , pp. 58-59
    • Tollington, A.1
  • 48
    • 0010790485 scopus 로고
    • Do more of what you do best
    • November
    • Valentino, D. (1992) Do more of what you do best. Across the Board 29(11), November, 53-54.
    • (1992) Across the Board , vol.29 , Issue.11 , pp. 53-54
    • Valentino, D.1
  • 49
    • 0010790486 scopus 로고
    • Can you innovate your internal audit?
    • March-April
    • Vondra, A. and Schueler, D. (1993) Can you innovate your internal audit? Financial Executive 9(2), March-April, 34-39.
    • (1993) Financial Executive , vol.9 , Issue.2 , pp. 34-39
    • Vondra, A.1    Schueler, D.2
  • 50
    • 0030167194 scopus 로고    scopus 로고
    • The strategic management of corporate value
    • Ward, K. and Grundy, T. (1996) The strategic management of corporate value. European Management Journal 14(3), 321-330.
    • (1996) European Management Journal , vol.14 , Issue.3 , pp. 321-330
    • Ward, K.1    Grundy, T.2
  • 51
    • 0010864410 scopus 로고
    • Amortization of intangibles: Is a mergers and acquisitions boom imminent?
    • November
    • Willens, R. (1993) Amortization of intangibles: Is a mergers and acquisitions boom imminent? The CPA Journal 63(11), November, 46-50.
    • (1993) The CPA Journal , vol.63 , Issue.11 , pp. 46-50
    • Willens, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.