Words Pictures And Intangibles In The Corporate Report
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Words Pictures And Intangibles In The Corporate Report
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Author : Jane Davison
language : en
Publisher:
Release Date : 2007
Words Pictures And Intangibles In The Corporate Report written by Jane Davison and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Accounting categories.
Research Handbook On Intellectual Capital And Business
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Author : Dumay, John
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-12-07
Research Handbook On Intellectual Capital And Business written by Dumay, John and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-07 with Business & Economics categories.
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.
The Routledge Companion To Accounting Communication
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Author : Lisa Jack
language : en
Publisher: Routledge
Release Date : 2013-05-02
The Routledge Companion To Accounting Communication written by Lisa Jack and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-02 with Business & Economics categories.
One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.
Corporate Reporting On Intangibles A Proposal From A German Background
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Author : WGARIA. Arbeitskreis Immaterielle Werte im Rechnungswesen
language : en
Publisher:
Release Date : 2005
Corporate Reporting On Intangibles A Proposal From A German Background written by WGARIA. Arbeitskreis Immaterielle Werte im Rechnungswesen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Intangibles are gaining more and more importance for the management of companies. The working group quot;Accounting and Reporting of Intangible Assetsquot; (WGARIA) of the Schmalenbach Gesellschaft seeks to inspire the discussion of a better representation of intangibles in financial reporting. This article examines the potential of a broader reporting on intangibles in financial statements and in additional voluntary disclosure. Based on the legal background for German corporations, the article makes recommendations for the recognition and measurement of intangible assets. The article also suggests an Intellectual Capital Statement based on the WGARIA's classification of intangibles using a system of various indicators for each intellectual capital category. This proposal is well able to serve as a model for reporting on intangibles for other countries. It intends to inspire practical use and discussion of an adequate content and layout for additional information on intangibles.
Corporate Governance
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Author : Carol Padgett
language : en
Publisher: Bloomsbury Publishing
Release Date : 2011-11-29
Corporate Governance written by Carol Padgett and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-11-29 with Business & Economics categories.
Recent financial crises and instances of corporate malpractice have prompted many questions about how companies are run - and whether this tallies with how they should be run. This book systematically explores the factors that shape corporate governance, and discusses both those governance practices implemented by companies and those imposed by regulators. It also tries to determine how good corporate governance can help companies to create value for their shareholders. To illustrate that some practices are global while others are appropriate only in certain settings, case studies of individual companies from Europe, Asia, North and South America are discussed in each chapter. Corporate Governance: Theory and Practice is firmly grounded in academic literature and packed with empirical evidence from around the world, making it an ideal book for students of business, management, finance, accounting and law taking a one-term course in the subject. It offers considerable lecturer and student support, both in the text itself and on the accompanying website: www.palgrave.com/finance/padgett.
Visualising Intangibles Measuring And Reporting In The Knowledge Economy
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Author : Stefano Zambon
language : en
Publisher: Routledge
Release Date : 2016-02-11
Visualising Intangibles Measuring And Reporting In The Knowledge Economy written by Stefano Zambon and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-11 with Business & Economics categories.
Despite the now widely recognized importance of intangible assets and intellectual capital, they still appear to be poorly understood by both academics and practitioners. Indeed, the necessity for adopting a fresh approach to their reporting, measurement and management is today generally clear and accepted. This book gives room to new perspectives which broaden the scope and depth of the investigation, whilst also opening up innovative methods and opportunities for practice.
Qualitative Organizational Research
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Author : Gillian Symon
language : en
Publisher: SAGE
Release Date : 2012-04-05
Qualitative Organizational Research written by Gillian Symon and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-04-05 with Social Science categories.
Written by Gillian Symon and Catherine Casse internationally renowned experts in qualitative research methods, this comprehensive text brings together in one volume the range of methods available for undertaking qualitative data collection and analysis. Qualitative Organizational Research contains 27 chapters, each focusing on a specific technique. The first part of the volume looks at contemporary uses of qualitative methods in organizational research, outlining each method and illustrating practical application through case studies. The second part of the volume goes on to consider the broader issues in qualitative methods, examining key contemporary debates in each area as well as providing practical advice for those undertaking organizational research.
Intangibles
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Author : Baruch Lev
language : en
Publisher: Rowman & Littlefield
Release Date : 2000-12-01
Intangibles written by Baruch Lev and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-12-01 with Business & Economics categories.
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.
Unseen Wealth
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Author : Margaret M. Blair
language : en
Publisher: Rowman & Littlefield
Release Date : 2000-10-01
Unseen Wealth written by Margaret M. Blair and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-10-01 with Business & Economics categories.
Intangibles are harder to measure, harder to quantify, often more difficult to manage, evaluate, and account for than tangible assets. There is no common language for sharing information about intangible sources of value, and the language used tends to be descriptive rather than quantitative and concrete. Unseen Wealth stresses the importance of developing standards for identifying, measuring, and accounting for intangible assets, and recommends actions to government and business for improving the quality and quantity of available information about intangible investments. The book articulates a three-pronged set of reforms to help companies construct better business and reporting models, improve the quality of financial reporting, and clarify intellectual property right laws. Unseen Wealth was developed by the Brookings Task Force on Intangibles, which includes business leaders, consultants, accounting professionals, economists, intellectual property lawyers, and policy analysts.
Corporate Reporting Of Intangible Assets
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Author : Alissa Amico (Koldertsova)
language : en
Publisher:
Release Date : 2014
Corporate Reporting Of Intangible Assets written by Alissa Amico (Koldertsova) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Already in the early 1990s, the importance of intangible resources and the difficulty of accounting for them were raised and has grown steadily ever since. Today, intangible assets (IA) such as employee skills, knowledge, trade secrets software, copyrights and patents, customer and supplier relationships are increasingly recognised as important corporate assets, contributing significantly to a firm's competitiveness. There is a growing consensus among practitioners and policymakers that better reflection of intangibles is required in non-financial reporting in order to improve its relevance to users. Much academic research has focused on exploring this question, and in so doing, trying to establish the value of improved IA reporting for company valuations or access to credit, which has proven difficult given concerns about causality. This report report examines the incentives and challenges faced by executives, management and boards in collecting information and managing IA assets. It also examines the use of IA reporting by analysts and investors, seeking to establish whether it is valuable in satisfying specific information gaps and improving narrative reporting more generally. Finally, the report reviews the political economy of intangibles reporting in the context of other initiatives to improve narrative reporting.