{"id":"https://openalex.org/W7225616504","doi":"https://doi.org/10.32782/2522-1256-2026-50-21","title":"GOODWILL AS AN INDICATOR OF INNOVATION ACTIVITY AND ITS IMPACT ON THE COMPETITIVENESS OF CREATIVE ECONOMY ENTITIES","display_name":"GOODWILL AS AN INDICATOR OF INNOVATION ACTIVITY AND ITS IMPACT ON THE COMPETITIVENESS OF CREATIVE ECONOMY ENTITIES","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225616504","doi":"https://doi.org/10.32782/2522-1256-2026-50-21"},"language":"en","primary_location":{"id":"doi:10.32782/2522-1256-2026-50-21","doi":"https://doi.org/10.32782/2522-1256-2026-50-21","is_oa":true,"landing_page_url":"https://doi.org/10.32782/2522-1256-2026-50-21","pdf_url":"https://journals-lute.lviv.ua/index.php/pidpr-torgi/article/download/2498/2341","source":{"id":"https://openalex.org/S4210233606","display_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0456 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f","issn_l":"2522-1256","issn":["2522-1256","2522-1264"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320890","host_organization_name":"Lviv University of Trade and Economics","host_organization_lineage":["https://openalex.org/P4310320890"],"host_organization_lineage_names":["Lviv University of Trade and Economics"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0456 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals-lute.lviv.ua/index.php/pidpr-torgi/article/download/2498/2341","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073643270","display_name":"Anna Flehantova","orcid":"https://orcid.org/0000-0001-9158-8847","observed_orcids":["https://orcid.org/0000-0001-9158-8847"]},"institutions":[{"id":"https://openalex.org/I3132969952","display_name":"Poltava University of Economics and Trade","ror":"https://ror.org/01b8htz39","country_code":"UA","type":"education","lineage":["https://openalex.org/I3132969952"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"\u0410. \u041b. \u0424\u043b\u0435\u0433\u0430\u043d\u0442\u043e\u0432\u0430","raw_affiliation_strings":["Poltava University of Economics and Trade"],"raw_orcid":"https://orcid.org/0000-0001-9158-8847","affiliations":[{"raw_affiliation_string":"Poltava University of Economics and Trade","institution_ids":["https://openalex.org/I3132969952"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5073643270"],"corresponding_institution_ids":["https://openalex.org/I3132969952"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"50","first_page":"218","last_page":"227"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.24169999361038208,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.24169999361038208,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.18440000712871552,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.10339999943971634,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/goodwill","display_name":"goodwill","score":0.9950000047683716},{"id":"https://openalex.org/keywords/innovation-activity","display_name":"innovation activity","score":0.9860000014305115},{"id":"https://openalex.org/keywords/competitiveness","display_name":"competitiveness","score":0.7089999914169312},{"id":"https://openalex.org/keywords/creative-economy","display_name":"creative economy","score":0.9440000057220459},{"id":"https://openalex.org/keywords/mergers-and-acquisitions","display_name":"mergers and acquisitions","score":0.9620000123977661},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.8809999823570251},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.5619999766349792},{"id":"https://openalex.org/keywords/the-walt-disney-company","display_name":"Disney","score":0.9769999980926514},{"id":"https://openalex.org/keywords/netflix","display_name":"Netflix","score":0.7049999833106995},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.48500001430511475},{"id":"https://openalex.org/keywords/market-capitalization","display_name":"market capitalization","score":0.6959999799728394},{"id":"https://openalex.org/keywords/corporate-consolidation","display_name":"corporate consolidation","score":0.33899998664855957}],"concepts":[{"id":"https://openalex.org/C2778860618","wikidata":"https://www.wikidata.org/wiki/Q157499","display_name":"Goodwill","level":2,"score":0.9122999906539917},{"id":"https://openalex.org/C548217281","wikidata":"https://www.wikidata.org/wiki/Q731112","display_name":"Mergers and acquisitions","level":2,"score":0.6615999937057495},{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.6283000111579895},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5698999762535095},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.5461999773979187},{"id":"https://openalex.org/C2778380070","wikidata":"https://www.wikidata.org/wiki/Q427581","display_name":"Intangible asset","level":2,"score":0.4986000061035156},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.3894999921321869},{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.3885999917984009},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3610000014305115},{"id":"https://openalex.org/C2778300220","wikidata":"https://www.wikidata.org/wiki/Q114380","display_name":"Financial crisis","level":2,"score":0.3458999991416931},{"id":"https://openalex.org/C2779137862","wikidata":"https://www.wikidata.org/wiki/Q425951","display_name":"Capitalization","level":2,"score":0.33649998903274536},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.33090001344680786},{"id":"https://openalex.org/C127576917","wikidata":"https://www.wikidata.org/wiki/Q624630","display_name":"Competitor analysis","level":2,"score":0.3294000029563904},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.32710000872612},{"id":"https://openalex.org/C193445137","wikidata":"https://www.wikidata.org/wiki/Q471719","display_name":"Market capitalization","level":4,"score":0.3264999985694885},{"id":"https://openalex.org/C162696548","wikidata":"https://www.wikidata.org/wiki/Q830170","display_name":"Knowledge economy","level":2,"score":0.32339999079704285},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.3230000138282776},{"id":"https://openalex.org/C137176749","wikidata":"https://www.wikidata.org/wiki/Q4105337","display_name":"Psychological resilience","level":2,"score":0.31940001249313354},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.30570000410079956},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.30469998717308044},{"id":"https://openalex.org/C73755100","wikidata":"https://www.wikidata.org/wiki/Q1282900","display_name":"Horizontal integration","level":2,"score":0.3043000102043152},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.3000999987125397},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.29499998688697815},{"id":"https://openalex.org/C181169782","wikidata":"https://www.wikidata.org/wiki/Q1571520","display_name":"Vertical integration","level":2,"score":0.2946999967098236},{"id":"https://openalex.org/C2776838236","wikidata":"https://www.wikidata.org/wiki/Q1570382","display_name":"Creative destruction","level":2,"score":0.2935999929904938},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.2928999960422516},{"id":"https://openalex.org/C134632028","wikidata":"https://www.wikidata.org/wiki/Q6134482","display_name":"Sustainable growth rate","level":2,"score":0.29260000586509705},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.2838999927043915},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.2750999927520752},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.2728999853134155},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.2687000036239624},{"id":"https://openalex.org/C202552767","wikidata":"https://www.wikidata.org/wiki/Q1901350","display_name":"Market value","level":2,"score":0.2669000029563904},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.25699999928474426},{"id":"https://openalex.org/C2779585090","wikidata":"https://www.wikidata.org/wiki/Q3457762","display_name":"Resilience (materials science)","level":2,"score":0.25040000677108765}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32782/2522-1256-2026-50-21","doi":"https://doi.org/10.32782/2522-1256-2026-50-21","is_oa":true,"landing_page_url":"https://doi.org/10.32782/2522-1256-2026-50-21","pdf_url":"https://journals-lute.lviv.ua/index.php/pidpr-torgi/article/download/2498/2341","source":{"id":"https://openalex.org/S4210233606","display_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0456 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f","issn_l":"2522-1256","issn":["2522-1256","2522-1264"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320890","host_organization_name":"Lviv University of Trade and Economics","host_organization_lineage":["https://openalex.org/P4310320890"],"host_organization_lineage_names":["Lviv University of Trade and Economics"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0456 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32782/2522-1256-2026-50-21","doi":"https://doi.org/10.32782/2522-1256-2026-50-21","is_oa":true,"landing_page_url":"https://doi.org/10.32782/2522-1256-2026-50-21","pdf_url":"https://journals-lute.lviv.ua/index.php/pidpr-torgi/article/download/2498/2341","source":{"id":"https://openalex.org/S4210233606","display_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0456 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f","issn_l":"2522-1256","issn":["2522-1256","2522-1264"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320890","host_organization_name":"Lviv University of Trade and Economics","host_organization_lineage":["https://openalex.org/P4310320890"],"host_organization_lineage_names":["Lviv University of Trade and Economics"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0456 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u044f","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","score":0.4943999946117401,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225616504.pdf","grobid_xml":"https://content.openalex.org/works/W7225616504.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W3044960932","https://openalex.org/W4386380718","https://openalex.org/W4386693657","https://openalex.org/W4399023102","https://openalex.org/W4402545290","https://openalex.org/W4407869466","https://openalex.org/W4409087438","https://openalex.org/W4409320343","https://openalex.org/W4411121324","https://openalex.org/W4411216772","https://openalex.org/W4411533200","https://openalex.org/W4411672003","https://openalex.org/W4412067390","https://openalex.org/W4413014856","https://openalex.org/W4413015013","https://openalex.org/W6930878712"],"related_works":["https://openalex.org/W4386380718","https://openalex.org/W4405493203","https://openalex.org/W1536729736","https://openalex.org/W4413810493","https://openalex.org/W4394783118","https://openalex.org/W2993816307","https://openalex.org/W1741348861","https://openalex.org/W2064618825","https://openalex.org/W7202116578","https://openalex.org/W7138863232"],"abstract_inverted_index":{"The":[0,184],"study":[1],"investigates":[2],"the":[3,27,31,48,54,67,76,113,147,206,216,232,248,282,288],"role":[4],"of":[5,11,18,30,41,150,199,218,238,262,271,291],"goodwill":[6,90,167,189],"as":[7,223],"an":[8],"integral":[9],"indicator":[10],"innovation":[12],"activity":[13],"and":[14,38,43,57,83,91,99,116,125,136,142,146,153,165,180,202,227,235,286,298],"a":[15,35,92,259,267],"key":[16],"driver":[17],"competitive":[19],"advantages":[20],"among":[21],"leading":[22],"global":[23,244],"companies":[24],"operating":[25],"within":[26],"creative":[28,239],"sector":[29],"economy.":[32],"Based":[33],"on":[34,95,215,231],"comprehensive":[36],"empirical":[37],"analytical":[39],"assessment":[40],"actual":[42],"forecasted":[44,249],"financial":[45],"data":[46],"covering":[47],"period":[49],"from":[50,258],"2020":[51],"to":[52,103,109,138,266],"2026,":[53],"research":[55,207],"identifies":[56],"characterizes":[58],"significant":[59],"heterogeneity":[60],"in":[61,157],"corporate":[62],"strategic":[63,134,292],"development":[64],"models.":[65],"Specifically,":[66],"paper":[68],"categorizes":[69],"industry":[70,240],"players":[71],"into":[72],"three":[73],"distinct":[74],"trajectories:":[75],"purely":[77],"organic":[78],"model":[79,119,149],"exemplified":[80],"by":[81,86,121],"Netflix":[82],"Adobe,":[84],"characterized":[85],"minimal":[87],"or":[88],"zero":[89],"heavy":[93],"reliance":[94],"internal":[96,130],"research,":[97],"development,":[98],"intellectual":[100],"capital":[101],"scaling":[102],"generate":[104],"sustainable":[105],"growth":[106,194],"without":[107],"exposure":[108],"speculative":[110],"M&A":[111],"risks;":[112],"external":[114,163],"consolidation":[115,152],"hybrid":[117],"leadership":[118],"represented":[120],"Disney,":[122],"Sony,":[123],"Google,":[124],"Meta,":[126],"which":[127],"successfully":[128],"combines":[129],"developments":[131],"with":[132,171],"targeted,":[133],"mergers":[135],"acquisitions":[137],"reinforce":[139],"technological":[140],"ecosystems":[141],"maintain":[143],"market":[144,203,233,299],"dominance;":[145],"crisis":[148],"excessive":[151],"value":[154,261,270],"destruction":[155],"observed":[156],"Warner":[158,274],"Bros.":[159,275],"Discovery,":[160],"where":[161],"aggressive":[162],"expansion":[164],"disproportionate":[166],"spikes":[168],"contrast":[169],"sharply":[170],"declining":[172],"competitiveness":[173,193,250],"coefficients,":[174],"signaling":[175],"severe":[176],"operational":[177,201],"integration":[178],"challenges":[179],"asset":[181,296],"impairment":[182],"risks.":[183],"findings":[185],"demonstrate":[186],"that":[187],"high":[188],"effectively":[190],"stimulates":[191],"long-term":[192],"only":[195],"under":[196],"strict":[197],"conditions":[198],"qualitative":[200],"integration.":[204],"Furthermore,":[205],"outlines":[208],"prospects":[209],"for":[210,252,264,273],"future":[211],"scientific":[212],"exploration,":[213],"focusing":[214],"impact":[217],"specific":[219],"intangible":[220,295],"assets,":[221],"such":[222],"patents,":[224],"proprietary":[225],"licenses,":[226],"artificial":[228],"intelligence":[229],"technologies,":[230],"capitalization":[234],"structural":[236],"resilience":[237],"entities":[241],"amidst":[242],"modern":[243],"economic":[245],"challenges.":[246],"Thus,":[247],"coefficients":[251],"2026":[253],"reveal":[254],"extreme":[255],"polarization,":[256],"ranging":[257],"maximum":[260],"49,76":[263],"Disney":[265],"deep":[268],"negative":[269],"-30,34":[272],"Discovery.":[276],"These":[277],"quantitative":[278],"outcomes":[279],"empirically":[280],"validate":[281],"constructed":[283],"theoretical":[284],"framework":[285],"confirm":[287],"critical":[289],"importance":[290],"alignment":[293],"between":[294],"management":[297],"performance.":[300]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}
