INTANGIBLES

作品数：6被引量：5H指数：1
导出分析报告
相关领域：经济管理更多>>
相关期刊：《China Journal of Accounting Research》《Journal of US-China Public Administration》《Journal of Systems Science and Systems Engineering》《Journal of Modern Accounting and Auditing》更多>>
-
在结果中检索

检索结果分析

结果分析中...
共 条 记 录，以下是1-6
全选清除导出
参考文献引证文献引用追踪
视图：
排序：
Intangibles and management earnings forecasts
《China Journal of Accounting Research》2024年第2期54-73,共20页Ashraf Khallaf Yezen Kannan 
We investigate how the accounting treatment of intangible assets on managers’likelihood of issuing voluntary earnings guidance(MEF).We find that unrecognized intangibles(immediately expensed)are negatively associated...
关键词：Voluntary disclosures Management earnings forecasts INTANGIBLES Information asymmetry UNCERTAINTY 
Accounting and Value Relevance of Intangibles:A longitudinal Study in Italian Stock Exchange 2010-2018
《Journal of Modern Accounting and Auditing》2020年第5期201-210,共10页Francesco Paolone Riccardo Tiscini Laura Martiniello 
This paper aims at exploring whether single items of intangible recognized in the financial statements under International Financial Reporting Standards(IFRS)are value relevant to investors on the Italian Stock Exchan...
关键词：International accounting INTANGIBLES Ohlson’s model IAS 38 IFRS 3 
Pricing and Valuation of Intangible Assets
《Journal of Modern Accounting and Auditing》2012年第12期1780-1788,共9页Jesus Timoteo Alvarez Sonia A. Ferruz Gonzailez Jesus Calzadilla Daguerre 
Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in acc...
关键词：intangible assets accounting valuation of intangibles intangibles and reputation intangible communication reputation management 
The IAS/IFRS application on the intangible assets of non-listed companies
《Journal of Modern Accounting and Auditing》2010年第5期1-21,共21页Mascia Ferrari Stefano Montanari 
With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...
关键词：INTANGIBLES international accounting principles （IAS/IFRS） SMEs non-listed companies M＆A ceramic tile industry 
Searching for sustainable competitive advantage --From tangibles to intangibles
《Journal of US-China Public Administration》2009年第4期1-9,共9页OGREAN Claudia HERCIU Mihaela BELASCU Lucian 
关键词：无形资产 可持续发展 企业管理 管理改革 
WHO WON THE 2008 OLYMPICS?A MULTICRITERIA DECISION OF MEASURING INTANGIBLES被引量：5
《Journal of Systems Science and Systems Engineering》2008年第4期473-486,共14页Thomas L.SAATY 
It often happens that at the end of Olympics games the medals won by more than one country are many and close in total number as in the 2008 games where China won 100 medals with many gold ones and the United States w...
关键词：OLYMPICS MEDALS China US measurement of intangibles points per GDP points per population 
全选清除导出
共1页<1>
检索报告 对象比较 聚类工具 使用帮助 返回顶部