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Market assessment of intangibles and voluntary disclosure about innovation : the incidence of IFRS
Ledoux, Marie-Josée; Cormier, Denis - In: Review of accounting & finance 12 (2013) 3, pp. 286-304
Persistent link: https://www.econbiz.de/10009788074
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The quality of disclosure under IAS 38 in financial statements of entities listed on PSE
Novák, Michal - In: European financial and accounting journal : EFAJ 13 (2018) 2, pp. 31-44
There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum...
Persistent link: https://www.econbiz.de/10011944743
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Intellectual capital disclosure and corporate governance structure in UK firms
Li, Jing; Pike, Richard; Haniffa, Roszaini - In: Accounting and business research : a research quarterly … 38 (2008) 2, pp. 137-159
Persistent link: https://www.econbiz.de/10003731952
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Immaterielle Werte in Management Commentary und Intellectual Capital Statement : eine Gegenüberstellung von Berichtskonzepten
Rieger, Christian - In: IRZ : Zeitschrift für internationale Rechnungslegung 1 (2006) 2, pp. 113-121
Persistent link: https://www.econbiz.de/10003354360
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US institutional investors response to the new flow of intangibles intensive European stocks : a study of European BioTech and Pharma stocks
Espinosa, Monica; Gietzmann, Miles B.; Raonic, Ivana - In: European accounting review 18 (2009) 1, pp. 63-92
Persistent link: https://www.econbiz.de/10003849071
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Accounting, intangible assets, stock market activity. and measurement and disclosure policy : views from the UK
Dedman, Elisabeth; Mouselli, Sulaiman; Shen, Yun; … - In: Abacus : a journal of accounting, finance and business … 45 (2009) 3, pp. 312-341
Persistent link: https://www.econbiz.de/10003889881
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Immaterielle Werte in einer kapitalmarktorientierten Berichterstattung am Beispiel der Biotechnologiebranche
Gräsel, Florian (contributor) - 2007
Persistent link: https://www.econbiz.de/10003473995
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"Looking behind the veil" : invisible corporate intangibles, stories, structure and the contextual information content of disclosure
Holland, John - In: Qualitative research in financial markets 1 (2009) 3, pp. 152-187
Persistent link: https://www.econbiz.de/10003908839
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An examination of the impact of firm size and age on managerial disclosure of intellectual capital by high-tech companies
Sonnier, Blaise M.; Carson, Kerry David; Carson, Paula … - In: Journal of business strategies 26 (2009) 2, pp. 167-190
Persistent link: https://www.econbiz.de/10003919485
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Non-disclosure of human capital-based information: theoretical perspectives
Samudhram, Ananda; Sivalingam, G.; Bala Shanmugam - In: Journal of human resource costing & accounting : JHRCA 14 (2010) 2, pp. 106-128
Persistent link: https://www.econbiz.de/10003997187