Management incentives to recognise intangible assets
The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangib...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Russell, Mark [verfasserIn] |
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| Format: |
Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2017 |
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| Rechteinformationen: |
Nutzungsrecht: © 2015 AFAANZ © COPYRIGHT 2017 Blackwell Publishers Ltd. |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
Enthalten in: Accounting and finance - Richmond, Vic. : Wiley-Blackwell, 1979, 57(2017), S1, Seite 211-234 |
|---|---|
| Übergeordnetes Werk: |
volume:57 ; year:2017 ; number:S1 ; pages:211-234 |
| Links: |
|---|
| DOI / URN: |
10.1111/acfi.12154 |
|---|
| Katalog-ID: |
OLC1992938288 |
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| 520 | |a The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. | ||
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| 540 | |a © COPYRIGHT 2017 Blackwell Publishers Ltd. | ||
| 650 | 4 | |a Intangible asset recognition | |
| 650 | 4 | |a International financial reporting standards | |
| 650 | 4 | |a Management incentives | |
| 650 | 4 | |a Intangible property | |
| 650 | 4 | |a Intangible assets | |
| 650 | 4 | |a Incentives | |
| 650 | 4 | |a International Financial Reporting Standards | |
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10.1111/acfi.12154 doi PQ20170901 (DE-627)OLC1992938288 (DE-599)GBVOLC1992938288 (PRQ)c1644-a56f2a7f0d3b119bf5bc13891df28ab65688796b52c6d6f2cb3e74e10a6d65640 (KEY)0134456020170000057000000211managementincentivestorecogniseintangibleassets DE-627 ger DE-627 rakwb eng 650 ZDB Russell, Mark verfasserin aut Management incentives to recognise intangible assets 2017 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. Nutzungsrecht: © 2015 AFAANZ © COPYRIGHT 2017 Blackwell Publishers Ltd. Intangible asset recognition International financial reporting standards Management incentives Intangible property Intangible assets Incentives International Financial Reporting Standards Enthalten in Accounting and finance Richmond, Vic. : Wiley-Blackwell, 1979 57(2017), S1, Seite 211-234 (DE-627)168842378 (DE-600)852471-3 (DE-576)026318717 0810-5391 nnns volume:57 year:2017 number:S1 pages:211-234 http://dx.doi.org/10.1111/acfi.12154 Volltext http://onlinelibrary.wiley.com/doi/10.1111/acfi.12154/abstract https://search.proquest.com/docview/1883082460 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 AR 57 2017 S1 211-234 |
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10.1111/acfi.12154 doi PQ20170901 (DE-627)OLC1992938288 (DE-599)GBVOLC1992938288 (PRQ)c1644-a56f2a7f0d3b119bf5bc13891df28ab65688796b52c6d6f2cb3e74e10a6d65640 (KEY)0134456020170000057000000211managementincentivestorecogniseintangibleassets DE-627 ger DE-627 rakwb eng 650 ZDB Russell, Mark verfasserin aut Management incentives to recognise intangible assets 2017 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. Nutzungsrecht: © 2015 AFAANZ © COPYRIGHT 2017 Blackwell Publishers Ltd. Intangible asset recognition International financial reporting standards Management incentives Intangible property Intangible assets Incentives International Financial Reporting Standards Enthalten in Accounting and finance Richmond, Vic. : Wiley-Blackwell, 1979 57(2017), S1, Seite 211-234 (DE-627)168842378 (DE-600)852471-3 (DE-576)026318717 0810-5391 nnns volume:57 year:2017 number:S1 pages:211-234 http://dx.doi.org/10.1111/acfi.12154 Volltext http://onlinelibrary.wiley.com/doi/10.1111/acfi.12154/abstract https://search.proquest.com/docview/1883082460 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 AR 57 2017 S1 211-234 |
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10.1111/acfi.12154 doi PQ20170901 (DE-627)OLC1992938288 (DE-599)GBVOLC1992938288 (PRQ)c1644-a56f2a7f0d3b119bf5bc13891df28ab65688796b52c6d6f2cb3e74e10a6d65640 (KEY)0134456020170000057000000211managementincentivestorecogniseintangibleassets DE-627 ger DE-627 rakwb eng 650 ZDB Russell, Mark verfasserin aut Management incentives to recognise intangible assets 2017 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. Nutzungsrecht: © 2015 AFAANZ © COPYRIGHT 2017 Blackwell Publishers Ltd. Intangible asset recognition International financial reporting standards Management incentives Intangible property Intangible assets Incentives International Financial Reporting Standards Enthalten in Accounting and finance Richmond, Vic. : Wiley-Blackwell, 1979 57(2017), S1, Seite 211-234 (DE-627)168842378 (DE-600)852471-3 (DE-576)026318717 0810-5391 nnns volume:57 year:2017 number:S1 pages:211-234 http://dx.doi.org/10.1111/acfi.12154 Volltext http://onlinelibrary.wiley.com/doi/10.1111/acfi.12154/abstract https://search.proquest.com/docview/1883082460 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 AR 57 2017 S1 211-234 |
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10.1111/acfi.12154 doi PQ20170901 (DE-627)OLC1992938288 (DE-599)GBVOLC1992938288 (PRQ)c1644-a56f2a7f0d3b119bf5bc13891df28ab65688796b52c6d6f2cb3e74e10a6d65640 (KEY)0134456020170000057000000211managementincentivestorecogniseintangibleassets DE-627 ger DE-627 rakwb eng 650 ZDB Russell, Mark verfasserin aut Management incentives to recognise intangible assets 2017 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. Nutzungsrecht: © 2015 AFAANZ © COPYRIGHT 2017 Blackwell Publishers Ltd. Intangible asset recognition International financial reporting standards Management incentives Intangible property Intangible assets Incentives International Financial Reporting Standards Enthalten in Accounting and finance Richmond, Vic. : Wiley-Blackwell, 1979 57(2017), S1, Seite 211-234 (DE-627)168842378 (DE-600)852471-3 (DE-576)026318717 0810-5391 nnns volume:57 year:2017 number:S1 pages:211-234 http://dx.doi.org/10.1111/acfi.12154 Volltext http://onlinelibrary.wiley.com/doi/10.1111/acfi.12154/abstract https://search.proquest.com/docview/1883082460 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 AR 57 2017 S1 211-234 |
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10.1111/acfi.12154 doi PQ20170901 (DE-627)OLC1992938288 (DE-599)GBVOLC1992938288 (PRQ)c1644-a56f2a7f0d3b119bf5bc13891df28ab65688796b52c6d6f2cb3e74e10a6d65640 (KEY)0134456020170000057000000211managementincentivestorecogniseintangibleassets DE-627 ger DE-627 rakwb eng 650 ZDB Russell, Mark verfasserin aut Management incentives to recognise intangible assets 2017 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. Nutzungsrecht: © 2015 AFAANZ © COPYRIGHT 2017 Blackwell Publishers Ltd. Intangible asset recognition International financial reporting standards Management incentives Intangible property Intangible assets Incentives International Financial Reporting Standards Enthalten in Accounting and finance Richmond, Vic. : Wiley-Blackwell, 1979 57(2017), S1, Seite 211-234 (DE-627)168842378 (DE-600)852471-3 (DE-576)026318717 0810-5391 nnns volume:57 year:2017 number:S1 pages:211-234 http://dx.doi.org/10.1111/acfi.12154 Volltext http://onlinelibrary.wiley.com/doi/10.1111/acfi.12154/abstract https://search.proquest.com/docview/1883082460 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 AR 57 2017 S1 211-234 |
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The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. |
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The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. |
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The paper examines whether the introduction of the international financial reporting standards ( IFRS ) in Australia changed management incentives to recognise intangible assets. We examine post‐ IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS . Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS , whereas IIA and E&E asset information became less useful to financial report users. |
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| title_short |
Management incentives to recognise intangible assets |
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http://dx.doi.org/10.1111/acfi.12154 http://onlinelibrary.wiley.com/doi/10.1111/acfi.12154/abstract https://search.proquest.com/docview/1883082460 |
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10.1111/acfi.12154 |
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