Conservatism of intellectual capital and relevance of earnings
This paper critically reviews the conservatism of accounting (by applying M/B value ratio) to pave the avenue of encouraging and the recognition of intellectual capital in financial reports of firms. This paper justifies this assessment in order to extend recognition and disclosure of intellectual c...
保存先:
| 主要な著者: | , , |
|---|---|
| フォーマット: | 論文 |
| 出版事項: |
Center for Promoting Ideas (CPI)
2011
|
| 主題: | |
| オンライン･アクセス: | http://eprints.utm.my/id/eprint/39805/ http://dx.doi.org/10.30845/ijbss |
| タグ: |
タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
|