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Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets
Escaffre, Lionel; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2008
This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...
Persistent link: https://www.econbiz.de/10010707558
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Politique comptable des entreprises
Casta, Jean-François; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2009
Les principes et les règles comptables qui régissent l'élaboration et la présentation des états financiers d'une entreprise (ou d'un groupe) ont pour objet de réduire l'incertitude et l'imprécision qui affectent la mesure du résultat et de la situation financière. Les managers disposent...
Persistent link: https://www.econbiz.de/10010960516
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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - ESSEC Business School - 2013
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...
Persistent link: https://www.econbiz.de/10010832996
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Relevanz, Qualitaet und Determinanten der externen Unternehmenspublizitaet zum Humankapital – eine empirische Bestandsaufnahme der HDAX-Unternehmen (Relevance, Quality and Determin...
Knauer, Thorsten - In: Zeitschrift fuer Personalforschung. German Journal of … 24 (2010) 3, pp. 205-230
Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals fuer den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermoegensgegenstand in...
Persistent link: https://www.econbiz.de/10008548731
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Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral
González, Patricia González; Rodríguez, Tatiana Bermúdez - In: REVISTA FACULTAD DE CIENCIAS ECONÓMICAS (2011)
el Analytic Hierarchy Process (AHP) y el Balanced Scorecard (BSC), permita gerenciar los intangibles en empresas basadas … permitieron identificar los intangibles que son prioritarios para este tipo de empresas. Por otro lado, se observó coherencia … entre los intangibles prioritarios y la especificidad que cada una de las empresas presenta en cuanto a su razón de ser …
Persistent link: https://www.econbiz.de/10010781822
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DO INVESTORS USE CUSTOMER METRICS TO VALUE HIGH GROWTH SERVICE FIRMS?
Gupta, Neeraj J.; Golec, Joseph - In: The International Journal of Business and Finance Research 6 (2012) 2, pp. 1-19
High growth service firms invest resources to acquire and retain customers, creating intangible assets. This paper tests whether investors use customer metrics to value these firms. Using a unique handcollected data set, we show that investors discount the values of high growth service firms if...
Persistent link: https://www.econbiz.de/10011206133
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A New Classification Of Management Information Functions
Ćwiklicki, Marek - Volkswirtschaftliche Fakultät, … - 2006
new classification of management information functions is presented, elaborated by AIIM International for Enterprise …
Persistent link: https://www.econbiz.de/10011260188
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An Empirical comparison of rule based classification techniques in medical databases
Datta, R.P.Datta; Saha, Sanjib - Indian Institute of Foreign Trade - 2011
Classification techniques have been widely applied in the field of medical databases and have gained a lot of success …. At present various classification algorithms are available in the literature and the problem of choosing the best method … for a particular data set is faced by many researchers. In this paper, we apply five well-known rule based classification …
Persistent link: https://www.econbiz.de/10011085050
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Investor Sentiment and Corporate Disclosure
Bergman, Nittai - 2008
This paper investigates how firms react strategically to investor sentiment via their disclosure policies in an attempt to influence the sentiment-induced biases in expectations. Proxying for sentiment using the Michigan Consumer Confidence Index, we show that during low-sentiment periods,...
Persistent link: https://www.econbiz.de/10012725151
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A Literature Review of Risk Perception Studies in Behavioral Finance : The Emerging Issues
Ricciardi, Victor - 2007
This is a PDF file of 'A Literature Review of Risk Perception Studies in Behavioral Finance: The Emerging Issues' slides from a presentation at the 25th Annual Meeting of the Society for the Advancement of Behavioral Economics (SABE) Conference hosted by New York University on May 15-18,...
Persistent link: https://www.econbiz.de/10012730026