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

Zéghal, Daniel, & 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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Item Type:	Journal Articles
Refereed:	Yes
Status:	Published
Abstract:	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.
Official URL:	http://www.sciencedirect.com/science/article/pii/S...
Depositor:	Maaloul, Anis
Owner / Manager:	Anis Maaloul
Deposited:	23 Sep 2014 16:28
Last Modified:	30 Oct 2019 13:23

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