přejít na obsah
Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions Náhled dokumentu
ZavřítNáhled dokumentu
Probíhá kontrola...

Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions

Autor Anne Wyatt; Intellectual Property Research Institute of Australia.
Vydavatel: Melbourne, Vic. : The Institute, 2003.
Edice: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Vydání/formát:   book_printbook : EnglishZobrazit všechny vydání a formáty
Databáze:WorldCat
Shrnutí:
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  Přečíst více...
Hodnocení:

(ještě nehodnoceno) 0 zobrazit recenze - Buďte první.

Předmětová hesla:
Více podobných

 

Najít online exemplář

Odkazy na tento dokument

Vyhledat exemplář v knihovně

&AllPage.SpinnerRetrieving; Vyhledávání knihoven, které vlastní tento dokument...

Detaily

Typ materiálu: Internetový zdroj
Typ dokumentu: Book, Internet Resource
Všichni autoři/tvůrci: Anne Wyatt; Intellectual Property Research Institute of Australia.
OCLC číslo: 224063979
Poznámky: "September 2003."
Popis: 40 pages : illustrations ; 21 cm.
Obsahy: 1. Introduction --
2. Economic environment effects on the decision to report intangible assets --
3. Contracting and signalling incentives --
4. Research method --
5. Empirical analysis --
6. Summary and conclusions --
References.
Název edice: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Odpovědnost: Anne Wyatt.

Anotace:

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.

Recenze

Recenze vložené uživatelem
Nahrávání recenzí GoodReads...
Přebírání recenzí DOGO books...

Štítky

Buďte první.

Podobné dokumenty

Související předmětová hesla:(1)

Potvrdit tento požadavek

Tento dokument jste si již vyžádali. Prosím vyberte Ok pokud chcete přesto v žádance pokračovat.

Propojená data


Primary Entity

<http://www.worldcat.org/oclc/224063979> # Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions
    a schema:CreativeWork, schema:Book ;
    library:oclcnum "224063979" ;
    library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/1419800567#Place/melbourne_vic> ; # Melbourne, Vic.
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/vra> ;
    schema:about <http://dewey.info/class/657.72/e22/> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/1419800567#Topic/intangible_property_accounting> ; # Intangible property--Accounting
    schema:about <http://id.worldcat.org/fast/975491> ; # Intangible property--Accounting
    schema:bookFormat bgn:PrintBook ;
    schema:contributor <http://viaf.org/viaf/262286909> ; # Intellectual Property Research Institute of Australia.
    schema:creator <http://viaf.org/viaf/160018257> ; # Anne Wyatt
    schema:datePublished "2003" ;
    schema:description "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."@en ;
    schema:description "1. Introduction -- 2. Economic environment effects on the decision to report intangible assets -- 3. Contracting and signalling incentives -- 4. Research method -- 5. Empirical analysis -- 6. Summary and conclusions -- References."@en ;
    schema:exampleOfWork <http://worldcat.org/entity/work/id/1419800567> ;
    schema:inLanguage "en" ;
    schema:isPartOf <http://worldcat.org/issn/1447-1795> ; # Intellectual Property Research Institute of Australia. Working paper series,
    schema:isPartOf <http://experiment.worldcat.org/entity/work/data/1419800567#Series/intellectual_property_research_institute_of_australia_working_paper> ; # Intellectual Property Research Institute of Australia working paper ;
    schema:name "Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions"@en ;
    schema:productID "224063979" ;
    schema:publication <http://www.worldcat.org/title/-/oclc/224063979#PublicationEvent/melbourne_vic_the_institute_2003> ;
    schema:publisher <http://experiment.worldcat.org/entity/work/data/1419800567#Agent/the_institute> ; # The Institute
    schema:url <http://www.law.unimelb.edu.au/ipria/publications/workingpapers/IPRIA%20WP%2008.03.pdf> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/224063979> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/1419800567#Agent/the_institute> # The Institute
    a bgn:Agent ;
    schema:name "The Institute" ;
    .

<http://experiment.worldcat.org/entity/work/data/1419800567#Place/melbourne_vic> # Melbourne, Vic.
    a schema:Place ;
    schema:name "Melbourne, Vic." ;
    .

<http://experiment.worldcat.org/entity/work/data/1419800567#Series/intellectual_property_research_institute_of_australia_working_paper> # Intellectual Property Research Institute of Australia working paper ;
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/224063979> ; # Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions
    schema:name "Intellectual Property Research Institute of Australia working paper ;" ;
    .

<http://id.worldcat.org/fast/975491> # Intangible property--Accounting
    a schema:Intangible ;
    schema:name "Intangible property--Accounting"@en ;
    .

<http://viaf.org/viaf/160018257> # Anne Wyatt
    a schema:Person ;
    schema:familyName "Wyatt" ;
    schema:givenName "Anne" ;
    schema:name "Anne Wyatt" ;
    .

<http://viaf.org/viaf/262286909> # Intellectual Property Research Institute of Australia.
    a schema:Organization ;
    schema:name "Intellectual Property Research Institute of Australia." ;
    .

<http://worldcat.org/issn/1447-1795> # Intellectual Property Research Institute of Australia. Working paper series,
    a bgn:PublicationSeries ;
    schema:hasPart <http://www.worldcat.org/oclc/224063979> ; # Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions
    schema:issn "1447-1795" ;
    schema:name "Intellectual Property Research Institute of Australia. Working paper series," ;
    .

<http://www.worldcat.org/title/-/oclc/224063979>
    a genont:InformationResource, genont:ContentTypeGenericResource ;
    schema:about <http://www.worldcat.org/oclc/224063979> ; # Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions
    schema:dateModified "2015-07-21" ;
    void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Zavřít okno

Prosím přihlaste se do WorldCat 

Nemáte účet? Můžete si jednoduše vytvořit bezplatný účet.