when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial … management of intellectual capital. As a result, the concept of intellectual capital, which quantifies knowledge, skills … main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach …

accounting standards, on the other side the management accounting has made much progress in intangibles measurement for internal … measurement and management, indicates a not recognized and not reported asset in the balance sheet, the intangible assets. As …The differences between the market and book value, the inadequacy of traditional accounting reporting in performance …

accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC) and … company's manager, who increase the awareness that they have at their disposal two management tools, with address different …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …

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 …

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers … accounting alters, but does not eliminate, bias in acquisition-date fair values. Specifically, we provide the new insight that … not affect future earnings, as under the planned accounting change. Further, this preference regarding the composition of …