Stefano Zambon

Visualising Intangibles: Measuring and Reporting in the Knowledge Economy (eBook, PDF)

Redaktion: Marzo, Giuseppe

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 282
• Erscheinungstermin: 11. Februar 2016
• Englisch
• ISBN-13: 9781317001157
• Artikelnr.: 44778058

Autorenporträt

Professor Stefano Zambon and Dr Giuseppe Marzo are both at the Faculty of Economics, University of Ferrara, Italy.

Inhaltsangabe

Introduction
Stefano Zambon
Giuseppe Marzo; Part 1 Measurement and Reporting Issues; Chapter 1 Regulatory Changes in Accounting for Goodwill and Intangible Assets: A Study of Their First Impact on European Companies Listed on US Markets
Stefano Zambon
Vania Crosara; Chapter 2 Intangibles and Real Options Theory: A Real Measurement Alternative?
Giuseppe Marzo; Chapter 3 Intangible Assets: The Next Accounting Frontier
David W. Young; Chapter 4
Michela Cordazzo; Part 2 Disclosure on Intangibles: Value Relevance
Scoring and Rating; Chapter 5 On the Informational Usefulness of R&D Capitalization and Amortization
Baruch Lev
Doron Nissim
Jacob Thomas; Chapter 6 Scoring Company Disclosure on Intangibles: An Application of an Innovative Methodology in a European Perspective
Stefano Zambon
Ilaria Bergamini; Chapter 7 Credit Rating and Intangible Assets: A Preliminary Inquiry into Current Practices
Adele Del Bello; Part 3 New Perspectives on the Measurement and Reporting of Intangibles; Chapter 8 XBRL as a New Language for Business and Intangibles Reporting
Kurt P. Ramin; Chapter 9 The Neglected Intangible Asset: Organisational Power in the Knowledge Economy
Giovanni Masino; Chapter 10 Intangibles and Performance Measurement Systems in Opera Houses: Case Studies from Italy and the United Kingdom
Fabio Donato; Chapter 11 Macro Indicators of Intangible Assets and Economic Policy
Patrizio Bianchi
Sandrine Labory;