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Information efficiency of accounting standards
Ungemach, Fiona - 2017
Persistent link: https://www.econbiz.de/10011705240
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World top R&D investors : industrial property strategies in the digital economy
Europäische Kommission; OECD - 2017
Persistent link: https://www.econbiz.de/10011905622
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great … countries have gone through four identified phases of goodwill accounting, classified as (1) static (immediate or rapid … the existing literature on goodwill: our study (1) is international and comparative, (2) spans more than a century, (3 …
Persistent link: https://www.econbiz.de/10009151311
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Practices
Blouin, Max; Bourgeon, Jean-Marc - HAL - 2008
We examine an economy where professionals provide services to clients and where a professional can sell his practice to another. Professionals vary in quality, and clients in their need (or willingness-to-pay) for high-quality service. efficiency is measured as the number of matches between...
Persistent link: https://www.econbiz.de/10008793711
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On the profitability of innovative assets
Czarnitzki, Dirk (contributor); Kraft, Kornelius (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002040129