RT Book, Whole DB /z-wcorg/ DS http://worldcat.org ID 224063979 LA English T1 Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions A1 Wyatt, Anne., Intellectual Property Research Institute of Australia., PB The Institute PP Melbourne, Vic. YR 2003 AB Researchers often presume that compliance with accounting regulations will lead to financial statement information that presents fairly the effects of transactions and events impacting the firm. This study relaxes this assumption to examine the economic determinants underlying the decision to recognise intangible assets. It focuses speciafically upon the influence of technology and property rights-related conditions on the choice to report intangible assets exploiting a setting and time period where such a choice existed. The theory and evidence presented in this study provides some first insights on several aspects of technology and preoprty rights-related factors associated with the reporting of intangible assets. An additional application is to suggest possible sources of predictive failure for researchers studying accounting measurements issues in the context of firm valuation.