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The problem of classification of financial control in the Republic of Belarus
Abramčik, Liliatestas - 2006
Šiame straipsnyje įvairiais aspektais nagrinėjamas finansų kontrolės klausimas, taip pat klasifikuojamos finansų kontrolės rūšys, pateikiami įvairių mokslininkų požiūriai šiuo klausimu. Teigiama, kad Baltarusijos Respublikoje, stiprėjant valstybės vaidmeniui ekonominės...
Persistent link: https://www.econbiz.de/10009478866
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Reporting intangible assets: voluntary disclosure practices of the top emerging market companies
Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006
The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...
Persistent link: https://www.econbiz.de/10009484194
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Intangible finance standards : advances in fundamental analysis & technical analysis
Standfield, Ken - 2005
Persistent link: https://www.econbiz.de/10004803227
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Intangible assets : valuation and economic benefit
Cohen, Jeffrey A. - 2005
Persistent link: https://www.econbiz.de/10004824275
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Intellectual capital : current issues and policy implications
Brennan, Niamh; Connell, Brenda - 2000
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 …
Persistent link: https://www.econbiz.de/10009475655
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Advertising, intangible assets, and unpriced entertainment
Nakamura, Leonard I. - Federal Reserve Bank of Philadelphia - 2005
This paper addresses two aspects of advertising: its role in supporting entertainment and news, and its role as an investment. The author argues that in both roles advertising’s contribution to output is being undermeasured in the national income accounts. In some cases one unit of nominal...
Persistent link: https://www.econbiz.de/10005387472
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A new approach to the valuation of intangible capital
Cummins, Jason G. - Federal Reserve Board (Board of Governors of the … - 2004
Intangible capital is not a distinct factor of production as is physical capital or labor. Rather it is the "glue" that creates value from other factor inputs. This perspective naturally suggests an empirical model in which intangible capital is defined in terms of adjustment costs. My estimates...
Persistent link: https://www.econbiz.de/10005394021
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Income shifting using a cost-sharing arrangement
De Simone, Lisa; Sansing, Richard C. - In: The journal of the American Taxation Association : a … 41 (2019) 1, pp. 123-136
Persistent link: https://www.econbiz.de/10012116195
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Financialization and society's protective response : reconsidering Karl Polanyi's double movement
Watkins, John Phillip - In: Journal of economic issues : jei 51 (2017) 1, pp. 98-117
Persistent link: https://www.econbiz.de/10011786495
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Ignorance is not bliss : asymmetric information in the residential mortgage market
Atkinson, Glen; Paschall, Stephen P.; Bonnefant, Brian P.; … - In: Journal of economic issues : jei 48 (2014) 2, pp. 507-514
Persistent link: https://www.econbiz.de/10010412326