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Damned if you do, damned if you don't : conflicting perspectives on the virtues of accounting for people

Roslender, Robin; Marks, Abigail; Stevenson, Joanna - In: Critical perspectives on accounting : an international … 27 (2015), pp. 43-55

Persistent link: https://www.econbiz.de/10010508443

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

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

Project monitoring and banking competition under adverse selection

Kanniainen, Vesa; Stenbacka, Rune - 1998 - Revised version

We develop an analysis of ex ante monitoring of risky projects in banking. If protected from competition, banks are more concerned about not catching good risk projects when the perceived state of the economy improves, while they are more concerned about being induced to finance bad risk...

Persistent link: https://www.econbiz.de/10011417798