Nichita, Elena-Mirela - In: Journal of Accounting and Management Information … 18 (2019) 2, pp. 224-261
Research Question: How do researchers address the definition, measurement, recognition and potential of intangible … measurement, debates on recognition and disclosure and potential of new intangibles to be reported. Findings: Conclusion of paper … confirms that researches on intangibles have not arrived at a universally accepted framework for definition, measurement …