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On accounting's twenty-first century challenge : evidence on the relation between intangible assets and audit fees

Datta, Sudip; Jha, Anand; Kulchania, Manoj - In: Review of quantitative finance and accounting 55 (2020) 1, pp. 123-162

Persistent link: https://www.econbiz.de/10012233222

Saunders, Adam; Brynjolfsson, Erik - 2015

We assess the value of IT-related intangible assets and then use data on business practices and management capabilities to understand how this value is distributed across firms. Using a panel of 127 firms over the period 2003-2006, we replicate and extend the Brynjolfsson, Hitt and Yang (2002)...

Persistent link: https://www.econbiz.de/10014152406

Intangible Impairment : Qualitativer Impairment-Test für immaterielle Vermögenswerte

Wöhrmann, Arnt - 2009

Immaterielle Güter -- Bilanzierung immaterieller Vermögenswerte nach IFRS -- Immaterielle Vermögenswerte nach IFRS in …Die Abbildung des Goodwills und anderer immaterieller Vermögenswerte im IFRS-Abschluss stellt hohe Anforderungen an den …

Persistent link: https://www.econbiz.de/10014015056

How to improve IFRS for intangible assets? : a milestone approach

Ma, Shefei; Zhang, Weiguo - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-25

This study focuses on the decreasing relevance of financial information associated with current financial reporting … standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for … revising financial reporting standards for intangible assets. We suggest that determining the capitalization criteria for …

Persistent link: https://www.econbiz.de/10014281504

Intangible assets, goodwill and earnings management : evidence from France and the UK

Kimouche, Bilal - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 111-129

Persistent link: https://www.econbiz.de/10014227972

Intangible Impairment : Qualitativer Impairment-Test für immaterielle Vermögenswerte

Wöhrmann, Arnt - 2009 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003893059

Accounting as a means to legitimacy : the case of internally generated intangibles

Lundh, Simon; Seger, Karin; Frostenson, Magnus; Helin, Sven - In: Qualitative research in accounting & management 21 (2024) 2, pp. 77-104

Persistent link: https://www.econbiz.de/10014512540

Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants

Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248

Persistent link: https://www.econbiz.de/10010513611

Valuing information technology related intangible assets

Saunders, Adam; Brynjolfsson, Erik - In: Management information systems : mis quarterly 40 (2016) 1, pp. 83-110

Persistent link: https://www.econbiz.de/10011447581

A disclosure of the set of intangible resources : a value-based snapshot of the strategic capital

Battagello, Franco Maria; Grimaldi, Michele; Cricelli, Livio - In: Journal of promotion management : JPM 22 (2016) 4, pp. 588-603

Persistent link: https://www.econbiz.de/10011631907