Similar Search Results

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

The value relevance and reliability of reported goodwill and identifiable intangible assets

Dahmash, Firas N.; Durand, Robert B.; Watson, John - In: The British accounting review : the journal of the … 41 (2009) 2, pp. 120-137

Persistent link: https://www.econbiz.de/10003866419

Accounting for expenditure on intangibles

Hunter, Laurie; Webster, Elizabeth; Wyatt, Anne - In: Abacus : a journal of accounting, finance and business … 48 (2012) 1, pp. 104-145

Persistent link: https://www.econbiz.de/10009535035

Accounting for Expenditure on Intangibles

Hunter, Laurie; Webster, Elizabeth; Wyatt, Anne - 2012

In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and...

Persistent link: https://www.econbiz.de/10014171748

Accounting for Expenditure on Intangibles

Wyatt, Anne - 2012

Persistent link: https://www.econbiz.de/10013112211

Goodwill and value creation : insight from Italian pioneers

Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350

Persistent link: https://www.econbiz.de/10011856527

The effect of the revision of intangible assets accounting standards on enterprise technology innovation

Chen, Jinyong; Lei, Hua; Luo, Jie; Tang, Xiangxi; Sial, … - In: Economic research 34 (2021) 1,3, pp. 3015-3037

Persistent link: https://www.econbiz.de/10014232042

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Open innovation : how intangibles matter

Lamberti, Emilia; Michelino, Francesca; Cammarano, Antonello - In: International journal of strategic change management : IJSCM 6 (2015) 2, pp. 108-139

Persistent link: https://www.econbiz.de/10011610717

Moderating effect on the relationship between a companies’s life cycle and the relevance of accounting practices intangible assets

Salehi, Mehrdad; Valipour, Hashem; Moradi, Javad - 2013

The main objective of this study was to investigate the relationship between the company and the value relevance of intangible assets during the life cycle before and after the implementation of the accounting standard No. 17. Data in this research has been conducted in three phases, the first...

Persistent link: https://www.econbiz.de/10009761093