omitir hasta el contenido
Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions Ver este material de antemano
CerrarVer este material de antemano
Chequeando…

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.
Editorial: Melbourne, Vic. : The Institute, 2003.
Serie: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Edición/Formato:   Print book : Inglés (eng)Ver todas las ediciones y todos los formatos
Base de datos:WorldCat
Resumen:
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  Leer más
Calificación:

(todavía no calificado) 0 con reseñas - Ser el primero.

Temas
Más materiales como éste

 

Encontrar un ejemplar en línea

Enlaces a este material

Encontrar un ejemplar en la biblioteca

&AllPage.SpinnerRetrieving; Encontrando bibliotecas que tienen este material…

Detalles

Tipo de material: Recurso en Internet
Tipo de documento: Libro/Texto, Recurso en Internet
Todos autores / colaboradores: Anne Wyatt; Intellectual Property Research Institute of Australia.
Número OCLC: 224063979
Notas: "September 2003."
Descripción: 40 pages : illustrations ; 21 cm.
Contenido: 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.
Título de la serie: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Responsabilidad: Anne Wyatt.

Resumen:

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.

Reseñas

Reseñas contribuidas por usuarios
Recuperando reseñas de GoodReads…
Recuperando reseñas de DOGObooks…

Etiquetas

Ser el primero.

Materiales similares

Temas relacionados:(1)

Confirmar este pedido

Ya ha pedido este material. Escoja OK si desea procesar el pedido de todos modos.

Datos enlazados


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/137433249> ; # Intellectual Property Research Institute of Australia.
   schema:creator <http://experiment.worldcat.org/entity/work/data/1419800567#Person/wyatt_anne> ; # 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#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/137433249> # 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 "2017-01-21" ;
   void:inDataset <http://purl.oclc.org/dataset/WorldCat> ;
    .


Content-negotiable representations

Cerrar ventana

Inicie una sesión con WorldCat 

¿No tienes una cuenta? Puede fácilmente crear una cuenta gratuita.