The accounting treatment of intangibles – A critical review of the literature [r-libre/368]

Zéghal, Daniel et Maaloul, Anis (2011). The accounting treatment of intangibles – A critical review of the literature. Accounting Forum, 35, 262-274. https://doi.org/10.1016/j.accfor.2011.04.003

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Catégorie de document :	Articles de revues
Évaluation par un comité de lecture :	Oui
Étape de publication :	Publié
Résumé :	Abstract: Intangible investments have become the main value creators for many companies and economic sectors. However, these investments are rarely recognized as assets by current accounting standards. We provide a critical review of the literature on the consequences of this lack of accounting recognition of intangibles for the value-relevance of financial information, resource allocation in the capital market, growth of intangible investments, and the firm's market value. We then review recent empirical research on voluntary disclosure of information on intangibles. Our survey concludes that disclosure can considered as a solution to the negative consequences of non-recognition of intangibles in financial statements. Keywords: Intangibles; Value-relevance; Resource allocation; Growth; Market value; Voluntary disclosure.
Adresse de la version officielle :	http://www.sciencedirect.com/science/article/pii/S...
Déposant:	Maaloul, Anis
Responsable :	Anis Maaloul
Dépôt :	23 sept. 2014 16:28
Dernière modification :	30 oct. 2019 13:23

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