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 …

Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the …

support for the hypothesis that management disclosure policies place more emphasis on the amount of information than on its …

production of goods and services. New concepts in such areas as knowledge management or intellectual capital management underline … the increasing importance of these 'soft' production factors. Both financial and managerial accounting still focus on the … accounting perspective, the question is how a firm's valuable intangible assets can be managed, controlled, and evaluated. Brands …

use the introduction of the euro to show that round earnings numbers are likely the result of earnings management. The … abnormally lower. However, rounding up is objectionable only if it involves large-scale earnings management, but not in cases of … contrast, if firms use earnings management on a larger scale, then it might not be possible to simultaneously round up and …

paper is one of the first to report evidence on complimentarities between management accounting and organisational design … system of management accounting practices …In this paper, I examine the complementarity of performance measurement, performance pay for production workers, and …

Although conceptual research in the accounting literature suggests that the use of performance-measurement systems …