Nichita, Elena-Mirela - In: Journal of Accounting and Management Information … 18 (2019) 2, pp. 224-261
Research Question: How do researchers address the definition, measurement, recognition and potential of intangible … assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation …: The inexistence of inclusive reporting mechanism to capture the value of intangible assets rise many debates for both …