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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

External Verifiability of Accounting Information and Intangible Asset Transactions

Kim-Gina, Jessica - 2018

Firms commonly use disaggregated accounting information to facilitate efficient contracting over intangible assets …. However, reliance on accounting measures creates information asymmetries and thus a role for contract audits. Using a hand … weaknesses in the licensee's accounting system and reporting flexibility affect the design of two key audit terms — (1) the scope …

Persistent link: https://www.econbiz.de/10012918020

Intangible assets : values, measures, and risks

Hand, John R. (contributor); Lev, Baruch (contributor); … - 2003 - 1. publ.

Persistent link: https://www.econbiz.de/10001671491

Measuring the value of intangibles

Clausen, Saskia; Hirth, Stefan - In: The journal of corporate finance : contracting, … 40 (2016), pp. 110-127

Persistent link: https://www.econbiz.de/10011595836

Intangible investment and market valuation

Piekkola, Hannu - In: The review of income and wealth : journal of the … 62 (2016) 1, pp. 28-51

Persistent link: https://www.econbiz.de/10011621689

Investigating the Impact of Valuing Intangible Assets on Valuation Multiples

Fuad, Syed - 2017

Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...

Persistent link: https://www.econbiz.de/10012950086

Valuation of Intangibles

Saravalle, Andrea - 2012

This paper outlines a detailed evaluation of intangible assets within the company, now more and more important and fundamental. It focuses on these resources through the use of direct valuation methods (scored card, Tobin's Q ratio, VAIC, interbrand, technology brokers), historical cost,...

Persistent link: https://www.econbiz.de/10013109750

Are management accountants equipped to deal with intellectual capital?

Lönnqvist, Antti; Kujansivu, Paula; Antola, Juha - In: Liiketaloudellinen aikakauskirja 55 (2006) 3, pp. 355-368

Persistent link: https://www.econbiz.de/10003396270

Immaterielle Vermögenswerte : wesentliche Herausforderung für die Zukunft der Unternehmensrechnung

Haller, Axel - In: Rechnungswesen als Instrument für …, (pp. 561-596). 1999

Persistent link: https://www.econbiz.de/10001305041

Tax neutrality and intangible capital

Fullerton, Don; Lyon, Andrew B. - 1987

Persistent link: https://www.econbiz.de/10000752887

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