pular para conteúdo
Accounting for intangible assets : theory and evidence on the influence of technology and property rights related conditions Ver prévia deste item
FecharVer prévia deste item
Checando...

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.
Editora: Melbourne, Vic. : The Institute, 2003.
Séries: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Edição/Formato   Print book : InglêsVer todas as edições e formatos
Base de Dados:WorldCat
Resumo:
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  Ler mais...
Classificação:

(ainda não classificado) 0 com críticas - Seja o primeiro.

Assuntos
Mais como este

 

Encontrar uma cópia on-line

Links para este item

Encontrar uma cópia na biblioteca

&AllPage.SpinnerRetrieving; Encontrando bibliotecas que possuem este item...

Detalhes

Tipo de Material: Recurso Internet
Tipo de Documento: Livro, Recurso Internet
Todos os Autores / Contribuintes: Anne Wyatt; Intellectual Property Research Institute of Australia.
Número OCLC: 224063979
Notas: "September 2003."
Descrição: 40 pages : illustrations ; 21 cm.
Conteúdos: 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 da Série: Intellectual Property Research Institute of Australia working paper, no. 08/03.
Responsabilidade: Anne Wyatt.

Resumo:

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.

Críticas

Críticas contribuídas por usuários
Recuperando críticas GoodReas...
Recuperando comentários DOGObooks

Etiquetas

Seja o primeiro.

Ítens Similares

Assuntos Relacionados:(1)

Confirmar esta solicitação

Você já pode ter solicitado este item. Por favor, selecione Ok se gostaria de proceder com esta solicitação de qualquer forma.

Dados Ligados


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

Close Window

Por favor, conecte-se ao WorldCat 

Não tem uma conta? Você pode facilmente criar uma conta gratuita.