Management of Intangibles in Contemporary Environment – a Case Study of BSE Listed Automobile Corporates in India

Authors

  • Pradeep Kumar Sing The Institute of Cost Accountants of India

DOI:

https://doi.org/10.33516/rb.v46i3-4.75-100p

Keywords:

Value Creation, Market Capitalization, Net Worth, Management of Intangibles.

Abstract

Management of intangibles is new phenomenon in contemporary environment. It is comprehensive concept then knowledge management. Precisely management of intangibles concern with identifi cation of intangibles within corporate, and how they are supporting to enhance present and future value of the firm, searching intangible activities and effi ciently management of such activities so the value creation and management possible in optimistic way. In the process of management of intangibles three important steps under taken by the corporates such as identification of vital intangible assets associated with value creation, measurement of intangible by selected indicators and fi nally monitoring of intangibles.

Keeping all these factors in view an attempt is made by the researcher to analyze the value creation and generation of intangibles specifi c for automobile industry in India in two different time dimensions within a gape of one decade. For this purpose a quantitative data taken from fi nancial year 2004-05 to 2009-10 and from 2014-15 to 2019-20 to fi nd out creation of intangible, disclosed and undisclosed intangible during these two different period of time and any signifi cant difference in the size and trend of the intangibles management. The qualitative data related to intangibles also analyze by the using tool content analysis; such as how many intangibles disclosed in annual reports, their nature and type and the way of reporting etc.

Finally researcher found that creation of intangibles by automobile corporates is 78.20% during 2015-2020 as compare to 2005-2010 was 64%. Similarly contribution of undisclosed intangibles in total intangibles is 97.23% which is higher and its affects the fi nancial position of the companies. Major disclosed intangibles are in form of Technological know-how, Model fee/Product designs and development, Brand license fee, Non-Compete Fees, and goodwill.

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Published

2021-01-31

How to Cite

Sing, P. K. (2021). Management of Intangibles in Contemporary Environment – a Case Study of BSE Listed Automobile Corporates in India. Research Bulletin, 46(3-4), 75–100. https://doi.org/10.33516/rb.v46i3-4.75-100p

Issue

Volume 46, Issue 3-4, October 2020-January 2021

Section

Articles
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