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Author : John Holland
Publisher :
ISBN 13 : 9781904574002
Total Pages : 118 pages
Book Rating : 4.5/5 (74 download)
Download or read book Corporate Intangibles, Value Relevance and Disclosure Content written by John Holland and published by . This book was released on 2004 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Akmalia Mohamad Ariff
Publisher :
ISBN 13 :
Total Pages : 462 pages
Book Rating : 4.:/5 (722 download)
Download or read book The Value Relevance of Voluntary Disclosure of Intangibles written by Akmalia Mohamad Ariff and published by . This book was released on 2011 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: While the traditional accounting model is widely believed to inadequately account for intangibles, managers can voluntarily provide information about them. Based on a sample of companies from East Asia, this thesis investigates the role of voluntary non-financial disclosure about intangibles in a valuation context. Given the proprietary nature of intangibles, the value of the information may not be perceived to be useful by investors. First, this thesis examines the relationship between voluntary disclosure of intangibles and market value. Consistent with the capital market incentives argument, the evidence shows that voluntary disclosure of intangibles contains value relevant information. Second, this thesis investigates the effect of managerial ownership on the value relevance of voluntary disclosure of intangibles. The results show that the value relevance of intangibles is lower in companies with high managerial ownership, supporting the view that high managerial ownership is associated with greater levels of entrenchment. Third, this thesis analyzes the effect of institutional environments on the disclosure of information about intangibles and the subsequent valuation of that information. At comparable levels of managerial ownership, the value relevance of intangibles is greater for companies in countries that have strong institutional environments. This evidence is consistent with strong legal institutions having a positive effect on financial reporting and corporate valuation. Overall, the findings suggest that a strategy of voluntary disclosure could be beneficial in resolving information asymmetry surrounding intangibles. In addition, the effectiveness of voluntary disclosure of intangibles is conditional on the internal corporate governance infrastructure and the external legal environment.
Author : Robert Rieg
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (13 download)
Download or read book Value-Relevance of Intangibles and Intellectual Capital Disclosure on Market-to-Book Value Ratio written by Robert Rieg and published by . This book was released on 2017 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an indi¬cator for IC not included in a firm's balance sheet. If IC disclosure is value-relevant, we might assume that the level of IC disclosure impacts a firm's MBV ratio. Thus, we empirically analyze the relations between firms' IC disclosure and their MBV ratio for 60 German listed firms over a five year period with multilevel regression and path analysis. On a firm level, we find no evidence for a significant influence of IC disclosure on the MBV ratio. Instead, the MBV ratio level is influenced by the level of intangibles, R&D intensity, return and stock market index. Thus, standard-setting authorities should develop guidelines to improve the quality and value-relevance of IC disclosure.
Author : Baruch Lev
Publisher : John Wiley & Sons
ISBN 13 : 1119191084
Total Pages : 268 pages
Book Rating : 4.1/5 (191 download)
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Author : Lorenzo Simoni
Publisher : Routledge
ISBN 13 : 1000439542
Total Pages : 121 pages
Book Rating : 4.0/5 (4 download)
Download or read book Business Models and Corporate Reporting written by Lorenzo Simoni and published by Routledge. This book was released on 2021-09-19 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.
Author : Dumay, John
Publisher : Edward Elgar Publishing
ISBN 13 : 1785365320
Total Pages : 416 pages
Book Rating : 4.7/5 (853 download)
Download or read book Research Handbook on Intellectual Capital and Business written by Dumay, John and published by Edward Elgar Publishing. This book was released on 2021-12-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937352781
Total Pages : 208 pages
Book Rating : 4.9/5 (373 download)
Download or read book Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Author : Baruch Lev
Publisher : Rowman & Littlefield
ISBN 13 : 9780815798095
Total Pages : 236 pages
Book Rating : 4.7/5 (98 download)
Download or read book Intangibles written by Baruch Lev and published by Rowman & Littlefield. This book was released on 2000-12-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
Author :
Publisher : Bookboon
ISBN 13 : 8740301796
Total Pages : 187 pages
Book Rating : 4.7/5 (43 download)
Download or read book Business Models written by and published by Bookboon. This book was released on with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mahmoud Marzouk
Publisher : Taylor & Francis
ISBN 13 : 1000760790
Total Pages : 406 pages
Book Rating : 4.0/5 (7 download)
Download or read book Corporate Narrative Reporting written by Mahmoud Marzouk and published by Taylor & Francis. This book was released on 2022-10-13 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Author : James Guthrie
Publisher : Taylor & Francis
ISBN 13 : 1315393093
Total Pages : 533 pages
Book Rating : 4.3/5 (153 download)
Download or read book The Routledge Companion to Intellectual Capital written by James Guthrie and published by Taylor & Francis. This book was released on 2017-09-22 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.
Author :
Publisher :
ISBN 13 : 9781904574828
Total Pages : 137 pages
Book Rating : 4.5/5 (748 download)
Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christopher Humphrey
Publisher : Elsevier
ISBN 13 : 9780080489926
Total Pages : 580 pages
Book Rating : 4.4/5 (899 download)
Download or read book The Real Life Guide to Accounting Research written by Christopher Humphrey and published by Elsevier. This book was released on 2007-11-29 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides rare, insider accounts of the academic research process, revealing the human stories and lived experiences behind research projects; the joys and mistakes of a wide range of international researchers principally from the fields of accounting and finance, but also from related fields in management, economics and the social studies of science.
Author : Bernard Marr
Publisher : Routledge
ISBN 13 : 1136374000
Total Pages : 256 pages
Book Rating : 4.1/5 (363 download)
Download or read book Perspectives on Intellectual Capital written by Bernard Marr and published by Routledge. This book was released on 2012-06-14 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.
Author : David Hatherly
Publisher : Routledge
ISBN 13 : 1317032195
Total Pages : 231 pages
Book Rating : 4.3/5 (17 download)
Download or read book The Failure and the Future of Accounting written by David Hatherly and published by Routledge. This book was released on 2016-03-16 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Failure and the Future of Accounting, David Hatherly rethinks accounting in the light of a financial crisis which exposed its limitations. He reminds us that in the run up to 2008 the accounts of financial institutions reported increasing profits and healthy balance sheets whilst their business models were undermining their own financial health and the economy. Accounts failed to provide appropriate feedback on business performance. This failure illustrated a general problem. There is a need in all companies for better alignment between the business model and the accounting model. To understand the performance of the business we need to know how much value is created and how value is created, who it is created for, what kind of value is created and how it is measured. Here, Professor Hatherly provides an accounting model that addresses all these questions. Coordinating business as strategy, business as a stakeholder network and business as value, the four slice (4S) accounting model overcomes the complexity and incoherence of existing accounting standards. It allows managers and shareholders to analyse the effectiveness of the business model and for management to be held to account. It prevents the misreporting of speculative gains as distributable income and therefore allows capital to be better allocated towards productive enterprise, making financial crises less likely. With its insights into both accounting and business more generally, this book is essential reading for accountants and accountancy students and for those running businesses of any description.
Author : Douglas W. Hubbard
Publisher : John Wiley & Sons
ISBN 13 : 0470110120
Total Pages : 305 pages
Book Rating : 4.4/5 (71 download)
Download or read book How to Measure Anything written by Douglas W. Hubbard and published by John Wiley & Sons. This book was released on 2007-08-03 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description
Author : Michael I.C. Nwogugu
Publisher : Springer Nature
ISBN 13 : 1137447044
Total Pages : 864 pages
Book Rating : 4.1/5 (374 download)
Download or read book Complex Systems, Multi-Sided Incentives and Risk Perception in Companies written by Michael I.C. Nwogugu and published by Springer Nature. This book was released on 2019-09-06 with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most research about financial stability and sustainable growth focuses on the financial sector and macroeconomics and neglects the real sector, microeconomics and psychology issues. Real-sector and financial-sectors linkages are increasing and are a foundation of economic/social/environmental/urban sustainability, given financial crises, noise, internet, “transition economics”, disintermediation, demographics and inequality around the world. Within complex systems theory framework, this book analyses some multi-sided mechanisms and risk-perception that can have symbiotic relationships with financial stability, systemic risk and/or sustainable growth. Within the context of Regret Minimization, MN-Transferable Utility and WTAL, new theories-of-the-firm are developed that consider sustainable growth, price stability, globalization, financial stability and birth-to-death evolutions of firms. This book introduces new behaviour theories pertaining to real estate and intangibles, which can affect the evolutions of risk-taking and risk perception within organizations and investment entities. The chapters address elements of the dilemma of often divergent risk perceptions of, and risk-taking by corporate executives, regulators and investment managers.
