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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.
出版商: Melbourne, Vic. : The Institute, 2003.
丛书: Intellectual Property Research Institute of Australia working paper, no. 08/03.
版本/格式:   Print book : 英语查看所有的版本和格式
数据库:WorldCat
提要:
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  再读一些...
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材料类型: 互联网资源
文件类型: 书, 互联网资源
所有的著者/提供者: Anne Wyatt; Intellectual Property Research Institute of Australia.
OCLC号码: 224063979
注意: "September 2003."
描述: 40 pages : illustrations ; 21 cm.
内容: 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.
丛书名: Intellectual Property Research Institute of Australia working paper, no. 08/03.
责任: Anne Wyatt.

摘要:

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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