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...

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

In the 21st century much emphasis is being laid on intangible assets as they are major contributors to the market values of firms. They are vital strategic resources and are the critical sources of competitive differentiation. Wealth and growth of firms in today's market place are governed...

Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting definitions, techniques employed to report...

Several indicators are constructed to measure intellectual capital at inter-organisational and interorganisational level. The majority of models constructed so far have not established the link between individual intellectual items and organisational intellectual capital performance. The few...

Krispy Kreme Doughnuts, Inc. used a 2000 initial public offering (IPO) to embark on an active expansion and franchise reacquisition program. This case focuses on this high-visibility franchise reacquisition program and several associated and highly controversial accounting issues, and provides...

Intangible assets are regarded as the future value drivers of company performance. However hardly anything is known about the actual importance and influence of intangible assets. To fill this gap we analyze the German stock market index DAX and accomplish a survey of the German Certified Public...

Today, the intellectual capital plays an important role in the business context. In fact, it allows the enterprises to achieve a competitive advantage creating value. This paper aims to analyze a topic of renewed interest that concerns the intellectual capital, with particular reference to the...