This paper elaborates on the fundamental role that a theory of the firm can play in order to develop a clear and consistent proposal on accounting for and reporting on intangibles.Departing from some criticisms addressed against IAS/IFRS and SFAS, the paper analyses how intangibles could be...

This research measures the convergence between fair value accounting and valuation regulations in the case of intangible assets. In this respect, it analyzes through an empirical approach the accounting and valuation rules and the determinant factors of the similarities or dissimilarities...

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...