Discussion around total factor productivity gains for the Australian Economy often focuses on infrastructure bottlenecks, technology adoption, competition and labour market flexibility. Although a potential area for gains, management is typically omitted from the public policy debate because it...

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation...

This article presents the results of a poll made among the members of the editorial and advisory boards of Valuation Studies. The purpose is to overview the topic that is the remit of the new journal. The poll focused on three questions: 1. Why is the study of valuation topical? 2. What specific...

This paper complements financial accounting research by a qualitative study of financial accounting practices. Its object is goodwill impairment tests (IAS 36) under the influence of International Financial Reporting Standards, which it uses to illustrate how financial accounting is produced....

There is a widespread conviction that capital market participants do notappreciate information on intangible assets and intellectual capital, even ifsurveys suggest that they appreciate information on ''soft'' resources. Thisparadox was raised at a Symposium on Intellectual Capital and the...

This is a study of analysts' use of accounting information for valuation purposes in a venture capital setting. This setting is characterized in terms of the distinctive scouting and coaching work of venture capital funders, and the unproven and incomplete nature of the ventures and...