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Intangible values in financial accounting and reporting : an analysis from the perspective of financial analysts

Author: Stephan Grüber
Publisher: Wiesbaden : Springer Gabler, [2014] ©2015
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Academics and practitioners argue that intangible values have become significant value drivers of today's economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Grüber, Stephan.
Intangible Values in Financial Accounting and Reporting : An Analysis from the Perspective of Financial Analysts.
Wiesbaden : Springer Fachmedien Wiesbaden, ©2014
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Stephan Grüber
ISBN: 9783658065508 3658065508 3658065494 9783658065492
OCLC Number: 884788051
Notes: "Dissertation, University of St. Gallen, Switzerland."
Description: 1 online resource (xxx, 530 pages) : illustrations
Contents: FOREWORD; ACKNOWLEDGEMENTS; BRIEF CONTENTS; TABLE OF CONTENTS; ABSTRACT; ZUSAMMENFASSUNG; LIST OF ABBREVIATIONS; LIST OF FIGURES; LIST OF TABLES; 1. INTRODUCTION; 1.1. Relevance and Motivation of this Study; 1.2. Purpose and Methodology of this Study; 2. THE FUNDAMENTALS OF FINANCIAL ACCOUNTING ANDREPORTING; 2.1. Introduction to the Chapter; 2.2. Justification for the Existence of Financial Accounting and Reporting; 2.2.1. Neoclassical Economic and Finance Theory; 2.2.2. New Institutional Economics and Principal Agent Theory. 2.2.3. Summary and Consequences for the Design of Financial Accounting and Reporting2.3. Principles of Capital Markets-Oriented Financial Accounting and Reporting; 2.3.1. Primary User Group and Objectives of International Financial Reporting Standards; 2.3.2. Definition and Criteria of Decision-Useful Information; 2.4. Preliminary Summary; 3. FOUNDATION AND CHALLENGES OF INTANGIBLE VALUES INFINANCIAL ACCOUNTING AND REPORTING; 3.1. Introduction to the Chapter; 3.2. Characteristics and Attributes of Intangibles; 3.2.1. Definition and Distinction of Intangibles. 3.2.2. Economic Properties of Intangible Values3.2.3. Classification of Intangible Values; 3.3. Intangibles and International Financial Reporting Standards; 3.3.1. Initial Recognition and Measurement of Intangible Assets; 3.3.2. Subsequent Measurement; 3.3.3. Current Disclosure Requirements for Intangible Assets; 3.3.4. Constraints and their Impact; 3.4. Concepts to Improve Financial Accounting and Reporting of Intangible Values; 3.4.1. Extended Reporting within the Classic Presentation Formats; 3.4.2. Proposals for an Extended Business Reporting of Intangible Values. 3.5. Consequences for the Further Analysis4. FINANCIAL ANALYSTS AS USERS OF FINANCIAL ACCOUNTINGAND REPORTING INFORMATION; 4.1. Introduction to the Chapter; 4.2. Fundamentals of Financial Analysts; 4.2.1. Definition and Responsibilities of Financial Analysts; 4.2.2. Classification and Different Types of Financial Analysts; 4.2.3. Financial Analysts as Providers of Useful Information; 4.3. The Elements of Financial Analysts' Decision-Making; 4.3.1. Collecting Information; 4.3.2. Information Processing; 4.3.3. Distribution of Information. 4.4. Financial Analysts and Information on Intangible Values4.4.1. Methods Employed by Equity Analysts; 4.4.2. Methods Employed by Fixed Income Analysts; 4.4.3. Behavioral Aspects; 4.4.4. Other Aspects; 4.5. Summary and Implications for this Study; 5. EMPIRICAL ANALYSES OF THE PERSPECTIVE OF FINANCIALANALYSTS ON INFORMATION ABOUT INTANGIBLES; 5.1. Introduction to the Chapter; 5.2. Content-Analysis of Sell-Side Research Reports; 5.2.1. Purpose of this Content Analysis; 5.2.2. General Objectives and Methodology of Content Analysis; 5.2.3. Prior Content Analyses in Accounting Research.
Responsibility: Stephan Grüber ; with a foreword by Prof. Dr. Peter Leibfried.

Abstract:

Academics and practitioners argue that intangible values have become significant value drivers of today's economy. This thesis examines the information use and needs of financial analysts with  Read more...

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