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Theoretical perspectives on intellectual capital : a backward look and a proposal for going forward

Alcaniz, Leire; Gómez-Bezares, Fernando; Roslender, Robin - In: Accounting forum : advancing the interdisciplinary and … 35 (2011) 2, pp. 104-117

Persistent link: https://www.econbiz.de/10009238524

Intellectual capital and management accounting practices

Sofian, Saudah - In: Research in management accounting : Malaysian environment, (pp. 131-204). 2011

Persistent link: https://www.econbiz.de/10009244369

The accounting treatment of intangibles : a critical review of the literature

Zéghal, Daniel; Maaloul, Anis - In: Accounting forum : advancing the interdisciplinary and … 35 (2011) 3, pp. 262-274

Persistent link: https://www.econbiz.de/10009507663

Amortisation versus impairment of goodwill and accounting quality

Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118

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...

Persistent link: https://www.econbiz.de/10009501252