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Intellectual capital accounting in the UK: a field study perspective
Roslender, Robin; Fincham, Robin - 2004
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far-reaching challenges facing the accountancy profession. A growing literature, encompassing theoretical, empirical and practical elements, is currently emerging as researchers and...
Persistent link: https://www.econbiz.de/10009463544
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Intellectual capital : current issues and policy implications
Brennan, Niamh; Connell, Brenda - 2000
Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...
Persistent link: https://www.econbiz.de/10009475655
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Corporate Social Capital and Firm Performance in the Global Information Technology Services Sector
Lock Lee, Laurence - 2008
being over-connected, potentially signalling that they are locked into a suite of alliances that will ultimately limit their …
Persistent link: https://www.econbiz.de/10009480077
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APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS
MOROSAN, Gheorghe; GROSU, Veronica; ZUBAȘ, Ioana Mădălina - 2016
Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible...
Persistent link: https://www.econbiz.de/10011437109
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APPROACHES CONCERNING ACCOUNTING OF INTANGIBLE ASSETS
MOROSAN, Gheorghe; GROSU, Veronica; ZUBAȘ, Ioana Mădălina - 2016
Given the importance of intangible assets in the company the paper aims to establish criteria for recognizing and measuring these assets through which the company can not only reflect the true value and its carrying amount. The main objective is to formulate a logical definition of intangible...
Persistent link: https://www.econbiz.de/10015336199
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Empirical Evidence on Economic and Financial Aspects of Intensive Insider Trading
Wisniewski, Tomasz Piotr - 2004
This thesis contributes to the literature by providing new insights into the patterns and market implications of insider trading. The inferences presented here are based on the insider trading reports filed with the Polish Securities and Exchange Commission and the New Zealand Exchange. First,...
Persistent link: https://www.econbiz.de/10009460738
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Implementierung effizienter Marktstrukturen bei asymmetrischen Informationen : die Rolle des Informationstransfers
Paust, Michael - 2010
Allokationsverfahren zur Vergabe von Zutrittslizenzen an Marktneulinge differieren hinsichtlich mehrerer Aspekte. Einer davon ist die Veröffentlichung der vom Regulierer im Lizenzvergabeverfahren gesammelten Informationen. Der Autor untersucht den Einfluss der Informationsweitergabe auf die...
Persistent link: https://www.econbiz.de/10009467401
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Internationale Verschuldungskrisen, die Kreditvergabepolitik des IWF und Schuldner-Moral-Hazard : eine Analyse aus vertragstheoretischer Sicht
Frech, Tim - 2005
dem IWF in diesen Szenarien zur Verfügung stehen, orientieren sich dabei an den in der Theorie zur Finanzintermediation …, especially in contract theory. After thoroughly summarizing the potential information asymmetries and negative incentives between …
Persistent link: https://www.econbiz.de/10009471827
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The accounting professional of the future : never mind the quality check the look!
Jackling, Beverley; Watty, Kim - 2010
Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment …
Persistent link: https://www.econbiz.de/10009483797
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Cooperation between Competitors - Subcontracting and the influence of information, production and capacity on market structure and competition
Schenk, Christoph - 1999
werden erstens Signalling via Querlieferungen und zweitens die Auswirkungen auf Produktvielfalt und Kapazitätsentscheidungen … Wettbewerbern die Wohlfahrt erhöht oder reduziert. Der Markt ist in der Lage, Mechanismen wie z.B. Signalling via Querlieferungen zu … subcontracting model first signalling via subcontracting and secondly the effects on product variety and capacity decisions are being …
Persistent link: https://www.econbiz.de/10009467017