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

저자: Anne Wyatt; Intellectual Property Research Institute of Australia.
출판사: Melbourne, Vic. : The Institute, 2003.
시리즈: Intellectual Property Research Institute of Australia working paper, no. 08/03.
판/형식:   도서 : 영어모든 판과 형식 보기
데이터베이스:WorldCat
요약:
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  더 읽기…
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자료 유형: 인터넷 자료
문서 형식: 책, 인터넷 자원
모든 저자 / 참여자: Anne Wyatt; Intellectual Property Research Institute of Australia.
ISSN:1447-1795
OCLC 번호: 224063979
메모: "September 2003"
설명: 40 p. : ill. ; 21 cm.
내용: 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.
일련 제목: Intellectual Property Research Institute of Australia working paper, no. 08/03.
책임: Anne Wyatt.

초록:

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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