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Intangible Assets and Creative Impairment - An Analysis of Current Disclosure Practices by Top Australian Firms
Finch, Nigel - 2007
This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...
Persistent link: https://www.econbiz.de/10012777923
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Intangible Assets and Creative Impairment - an Analysis of Current Disclosure Practices by Top Australian Firms
Finch, Nigel - 2007
This paper examines the disclosure of intangible assets by 'high user' industrial firms in the Australian market subsequent to the introduction in 2005 of AASB 136 and AASB 138. Using a sample of ten large industrial firms with combined intangible assets of $37,758 million as at 2006, the paper...
Persistent link: https://www.econbiz.de/10012731470
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Intellectual Capital Disclosures by Indian and Australian Information Technology Companies : A Comparative Analysis
Joshi, Mahesh - 2013
20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper … Stock Exchange in Australia in the year 2007-2008. Using the content analysis method, the paper reviews the annual reports … of these firms to determine IC disclosure trends in India and Australia. The study has identified IC disclosure …
Persistent link: https://www.econbiz.de/10013079311
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Annual External Reporting by New Zealand Secondary Schools : An Assessment of Accountability Disclosures
Tooley, Stuart - 2009
The 1989 transformation of educational administration in New Zealand emphasised a 'new' accountability framework. The aim of the 'new' accountability was to demonstrate that educational investments yielded educational payoffs; including that educational institutions provide evidence of their...
Persistent link: https://www.econbiz.de/10012764433
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Determinants of Intellectual Capital Disclosure : An Investigation on DS30 Firms in Bangladesh
Dey, Pappu Kumar - 2019
Research Aim: The study aims to investigate intellectual capital disclosure (ICD) practices and its determinants in Bangladesh.Design/Methodology/Approach: The top 30 firms known as DS30 companies that reflect around 51 percent of the total equity market capitalisation have been considered as a...
Persistent link: https://www.econbiz.de/10012863530
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Capturing Intellectual Capital 'Flows' Through Content Analysis Procedure : A New Approach in Interpreting Intellectual Capital Voluntary Disclosures
Kassotaki, Elissavet - 2019
This paper presents an alternative way for content analysis implementation in order to disentangle and interpret intellectual capital (IC) voluntary disclosures. Content analysis technique has been widely used during the last decade to analyze and systematize intellectual capital reporting. In...
Persistent link: https://www.econbiz.de/10012905227
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Introduction of New Intellectual Capital Disclosure Framework in Indonesia
Mulyadi, Martin Surya - 2018
Intellectual capital has gained increasing attention, and its importance has been acknowledged widely including in Indonesia. Despite the importance of intellectual capital, several researchers emphasise the limitation of such studies in non-developed countries. Furthermore, the majority of...
Persistent link: https://www.econbiz.de/10012916588
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The Importance of Working Environment Disclosures in Indonesian Financial Industry : An Application of Indonesian Intellectual Capital Disclosures Framework
Mulyadi, Martin Surya - 2018
The national intellectual capital of Indonesia was the worst among five major Southeast Asian countries (Lin, Edvinsson, Chen, & Beding, 2014). To overcome this issue, President Joko Widodo provides his direction and commitment in the development of human capital in Indonesia (World Economic...
Persistent link: https://www.econbiz.de/10012916636
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Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : Value Relevance and Impact on Analysts’ Forecasts
André, Paul - 2017
Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84%...
Persistent link: https://www.econbiz.de/10012954816
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Intellectual Capital and Valuation : Challenges in the Voluntary Disclosure of Value Drivers
Petty, Richard - 2013
Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. Innovation in voluntary disclosure of intellectual capital lead by European firms, such as Celemi and Skandia, has generated a plethora of new...
Persistent link: https://www.econbiz.de/10013095562