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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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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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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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An analysis of intellectual capital disclosure by Portuguese companies
Branco, Manuel Castelo; Delgado, Catarina; Sá, Manuel; … - In: EuroMed journal of business 5 (2010) 3, pp. 258-278
Persistent link: https://www.econbiz.de/10008699985
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Immaterielles Vermögen: Freiwillige und verpflichtende Unternehmensberichterstattung : Möglichkeiten der Gestaltung verbindender Berichtselemente
Riegler, Christian - In: Immaterielle Vermögenswerte, (pp. 43-66). 2006
Persistent link: https://www.econbiz.de/10003431075
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Financial statement informativeness and intellectual capital disclosure : an empirical analysis
Maaloul, Anis; Zéghal, Daniel - In: Journal of financial reporting & accounting : JFRA 13 (2015) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10011401520
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Perspectives on the financial reporting of intangibles
Appleton, Anthony; Barckow, Andreas; Botosan, Christine A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
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The dark side of transparency in developing countries : the link between financial reporting practices and corruption
Liu, Tingting; Liu, Yu; Ullah, Barkat; Wei, Zuobao; Xu, … - In: The journal of corporate finance : contracting, … 66 (2021), pp. 1-23
Persistent link: https://www.econbiz.de/10012514691
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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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Comparing internet financial reporting practices : Indonesia, Malaysia, Singapore, Japan and Australia
Almilia, Luciana Spica - In: International journal of business information systems : … 20 (2015) 4, pp. 477-495
Persistent link: https://www.econbiz.de/10011448134