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Accounting for Intangible Assets

其他書名	Theory and Evidence on the Influence of Technology and Property Rights Related Conditions
出版	IPRIA, 2003
URL	http://books.google.com.hk/books?id=mHJPngEACAAJ&hl=&source=gbs_api

註釋Researchers often presume that compliance with accounting regulations will lead to financial statement information that presents fairly the effects of transactions and events impacting the firm. This study relaxes this assumption to examine the economic determinants underlying the decision to recognise intangible assets. It focuses speciafically upon the influence of technology and property rights-related conditions on the choice to report intangible assets exploiting a setting and time period where such a choice existed. The theory and evidence presented in this study provides some first insights on several aspects of technology and preoprty rights-related factors associated with the reporting of intangible assets. An additional application is to suggest possible sources of predictive failure for researchers studying accounting measurements issues in the context of firm valuation.