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

Autore: Anne Wyatt; Intellectual Property Research Institute of Australia.
Editore: Melbourne, Vic. : The Institute, 2003.
Serie: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Edizione/Formato:   book_printbook : EnglishVedi tutte le edizioni e i formati
Banca dati:WorldCat
Sommario:
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  Per saperne di più…
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Dettagli

Tipo materiale: Risorsa internet
Tipo documento: Book, Internet Resource
Tutti gli autori / Collaboratori: Anne Wyatt; Intellectual Property Research Institute of Australia.
ISSN:1447-1795
Numero OCLC: 224063979
Note: "September 2003"
Descrizione: 40 p. : ill. ; 21 cm.
Contenuti: 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.
Titolo della serie: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Responsabilità: Anne Wyatt.

Abstract:

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.

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