... Limited 2010 Capital markets Intangible assets Intellectual capital Research Academics have debated the relevance of accounting information for valuing firms. The majority of these studies document a weak earnings‐return association (Amir and Lev, 1996) and a temporal decline...

... information to capital markets. Human capital Accounting Intangible assets Intellectual capital Human resource accounting A nation's intangible assets reflect the competencies and capabilities needed for national economic growth (Malhotra, 2003). It has been acknowledged that intangible assets...

...Tony Tollington; Nevine El‐Tawy Purpose This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach. Design/methodology/approach The paper presents an artefact‐based approach to intangible asset recognition, an artefact being a physical...

..., eventually reaching zero, at which time a decision about replacing them needs to be taken. The funds for such purposes should available from the cash holdings of the enterprise or may be raised through a loan from the bank. Intangible assets Intellectual capital Financial reporting Accounting...

...Andrzej Buszko; Marian Mroziewski Purpose The different models have been used in recent intellectual capital (IC) studies to understand better the outcome of company intangible asset components. The purpose of this paper is to develop and apply the index of IC of construction companies in relation...

... Publishing Limited 2009 Intangible assets Intellectual capital Universities Knowledge management Governance Universities, and higher education institutions in general, have undergone in‐depth transformations in recent decades, using new theoretical insights and affecting and being...

... at: ulf.johanson@mdh.se © Emerald Group Publishing Limited 2009 Human resource accounting Intangible assets Research work At the beginning of 2008, I was invited to give a seminar and reflect upon Jan‐Erik Gröjers' research during the 1980s and 1990s. This was a period when we worked together...

... reports what it perceives as the best reporting practice. Lack of uniformity makes the analysis of these reports also complicated and biased. Intellectual capital Information disclosure Communication technologies India Intangible assets The increasing importance of intangibles...

... committee on improvements to financial statements (Pozen Committee). Design/methodology/approach The paper takes the form of a literature and policy review of intangible assets and intellectual capital. Findings Developments in the area of EBR will require to stand the test of practice, policy...

... Intangible assets Intellectual capital Disclosure Portugal Annual reports This paper focuses on the information about intangibles that is reported voluntarily by Portuguese listed companies in annual reports. It is motivated by the recent recommendations of international accounting standards...

... contribute to enhancing the value of the company. © Emerald Group Publishing Limited 2005 Remuneration Knowledge management Intellectual capital Compensation Intangible assets Today we live in a knowledge economy characterized by more and more intangible knowledge investments...