Does the classification of intangibles matter? : an equivalence testing
Year of publication: |
December 2016
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Authors: | Abeysekera, Indra |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 35.2016, p. 135-142
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Subject: | Analysts | Disclosure | Intangibles | Transparence | Immaterielle Werte | Intangible assets | Immaterielle Güter | Intangible goods | Unternehmenspublizität | Corporate disclosure | Finanzanalyse | Financial analysis | Auskunftspflicht | Disclosure regulation | Klassifikation | Classification | Bilanzielle Bewertung | Accounting valuation |
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