Similar Search Results

Rethinking the standard-setting process : the role of intangibles

Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28

Persistent link: https://www.econbiz.de/10014530062

The deteriorating usefulness of financial report information and how to reverse it

Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493

Persistent link: https://www.econbiz.de/10011892968

Reporting, innovations et société : mélanges en l'honneur du professeur Monique Lacroix

Giordano, Sophie (contributor); Naro, Gérald (contributor); … - 2018

Le reporting financier est un art en perpétuelle mutation. Tant sur le plan professionnel qu'académique, il fait … prendre du recul pour examiner les forces qui structurent le reporting financier en tant que champ institutionnel. Cette … perspective consistant à interroger le reporting, ses mutations et les innovations les plus récentes qui le conduisent à évoluer …

Persistent link: https://www.econbiz.de/10011898286

The future of financial reporting : insights from research

Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 1, pp. 66-78

Persistent link: https://www.econbiz.de/10011965528

Accounting Standards for Intangibles Reporting

Madhani, Pankaj M. - 2014

Intangible assets are a major tool for organizations to build competitive advantages as the value attached to intangible assets has increased manifold in the current era of knowledge or information economy. As firms now become more knowledge and information-based, intangible assets will comprise...

Persistent link: https://www.econbiz.de/10013070024

Accounting Standards for Intangibles Reporting

Madhani, Pankaj M. - 2011

The value attached to intangible assets has increased manifold in the current era of knowledge economy. Intangible assets are a major tool for firms to build competitive advantages. As firms now become more knowledge and information-based, intangible assets will comprise a significant percentage...

Persistent link: https://www.econbiz.de/10013134165

Accounting for intangible assets : suggested solutions

Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630

Persistent link: https://www.econbiz.de/10013484635

Valuation for financial reporting : fair value measurements and reporting, intangible assets, goodwill and impairment

Mard, Michael J.; Hitchner, James R.; Hyden, Steven D. - 2007 - 2. [revised] ed.

Persistent link: https://www.econbiz.de/10003408068

The economic consequences of disclosure quality under SFAS No. 131

Chen, Tsung-Kang; Liao, Yi-Ping - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10010515276

Window dressing in reported earnings : a comparison of high-tech and low-tech companies

Lin, Fengyi; Zhao, Lijuan; Guan, Liming - In: Emerging markets finance & trade : a journal of the … 50 (2014), pp. 254-264

Persistent link: https://www.econbiz.de/10010403188