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

著者: Anne Wyatt; Intellectual Property Research Institute of Australia.
出版: Melbourne, Vic. : The Institute, 2003.
シリーズ: Intellectual Property Research Institute of Australia working paper, no. 08/03.
エディション/フォーマット:   書籍 : Englishすべてのエディションとフォーマットを見る
データベース:WorldCat
概要:
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  続きを読む
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資料の種類: インターネット資料
ドキュメントの種類: 図書, インターネットリソース
すべての著者/寄与者: Anne Wyatt; Intellectual Property Research Institute of Australia.
ISSN:1447-1795
OCLC No.: 224063979
注記: "September 2003"
物理形態: 40 p. : ill. ; 21 cm.
コンテンツ: 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.
シリーズタイトル: Intellectual Property Research Institute of Australia working paper, no. 08/03.
責任者: Anne Wyatt.

概要:

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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