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

作者: Anne Wyatt; Intellectual Property Research Institute of Australia.
出版商: Melbourne, Vic. : The Institute, 2003.
叢書: Intellectual Property Research Institute of Australia working paper, no. 08/03.
版本/格式:   圖書 : 英語所有版本和格式的總覽
資料庫: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  再讀一些...
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資料類型: 網際網路資源
文件類型: 圖書, 網路資源
所有的作者/貢獻者: Anne Wyatt; Intellectual Property Research Institute of Australia.
ISSN:1447-1795
OCLC系統控制編碼: 224063979
注意: "September 2003"
描述: 40 p. : ill. ; 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.
叢書名: Intellectual Property Research Institute of Australia working paper, no. 08/03.
責任: 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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