accounting system ineffective for measuring the true impact of such intangibles.Regulations currently in place are analysed in … companies for reporting on intellectual capital are considered and also the efforts made towards developing an accounting … standard for intellectual capital. Finally, current issues and policy implications of accounting for intellectual capital in …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …

accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …