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Management Approach in der F&E-Finanzberichterstattung : normatives Konzept und empirische Erkenntnisse
Behrendt-Geisler, Anneke - 2013
Persistent link: https://www.econbiz.de/10009721068
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Does relevance influence reporting about environmental and intangible success factors? Empirical results from a survey of executives from intangible-driven industries
Günther, Thomas W.; Beyer, Dirk; Menninger, Jutta - In: Current issues in financial reporting and financial …, (pp. 101-138). 2005
Persistent link: https://www.econbiz.de/10002867567
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Marktwertmessung im betrieblichen Rechnungswesen : Entscheidungshilfe oder Sorgenkind?
Havenstein, Moritz; Heiden, Matthias - In: Betriebs-Berater : BB 58 (2003) 24, pp. 1272-1277
Persistent link: https://www.econbiz.de/10001762346
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Intangibles in der Unternehmenssteuerung : Strategien und Instrumente zur Wertsteigerung des immateriellen Kapitals
Horváth, Péter (contributor); Möller, Klaus (contributor) - 2003
Persistent link: https://www.econbiz.de/10001820972
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Hurdles for the voluntary disclosure of information on intangibles : empirical results for "new economy" industries
Günther, Thomas; Beyer, Dirk - 2003
Persistent link: https://www.econbiz.de/10001751464
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The Accounting and Valuation of Intangible Assets in Germany
Frey, Hannes - 2010
valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …
Persistent link: https://www.econbiz.de/10013139317
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Intellectual capital and banks' credit assessment of SMEs : evidence from Denmark and Germany
Vanini, Ute; Liempd, Dennis van - In: International journal of learning and intellectual … 14 (2017) 3, pp. 252-276
Persistent link: https://www.econbiz.de/10011846861
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Human capital reporting and its determinants by Polish and German publicity listed companies
Bryl, Łukasz; Truskolaski, Szymon - In: Entrepreneurial business and economics review : EBER 5 (2017) 2, pp. 195-210
Persistent link: https://www.econbiz.de/10011803390