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Classification of Intangibles

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Author Info
STOLOWY, Herve
AHONEN, Guy
NIKOLAJ BUKH, Per
CAÑIBANO, Leandro
CATASUS, Bino
EKLÖV, Gunilla
FLOWER, John
GARCIA-AYUSO COVARSI, Manuel
GRÖJER, Jan-Erik
JENNY, Anne
JOHANSON, Ulf
THORSGAARD-LARSEN, Heine
MARTENSSON, Maria
MOURITSEN, Jan
SANCHEZ, Paloma
ROBERTS, Hanno

Additional information is available for the following registered author(s):

Abstract

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation of intangibles for financial reporting, (2) the state of the art in literature and business practice, and (3) different approaches in classifying intangibles.

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Publisher Info
Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 712.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 278 pages
Date of creation: 01 Oct 2000
Date of revision:
Handle: RePEc:ebg:heccah:0712

Contact details of provider:
Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
Web page: http://www.hec.fr/
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Related research
Keywords: intangibles; financial reporting; classification;

Find related papers by JEL classification:
M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

Cited by:
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  1. Michael Habersam & Martin Piber, 2003. "Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria," European Accounting Review, Taylor and Francis Journals, vol. 12(4), pages 753-779, January. [Downloadable!] (restricted)
  2. Tomi Hussi, 2003. "Reconfiguring Knowledge Management. Combining Intellectual Capital, Intangible Assets and Knowledge Creation," Discussion Papers 849, The Research Institute of the Finnish Economy. [Downloadable!]
  3. Cristina Chaminade & Hanno Roberts, 2003. "What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain," European Accounting Review, Taylor and Francis Journals, vol. 12(4), pages 733-751, January. [Downloadable!] (restricted)
  4. Raine Hermans, 2004. "Finance of Small Bio-pharmaceutical Industry in Finland - Descriptive Analysis," Discussion Papers 888, The Research Institute of the Finnish Economy. [Downloadable!]
  5. Bino Catasús & Jan-Erik Gröjer, 2003. "Intangibles and credit decisions: results from an experiment," European Accounting Review, Taylor and Francis Journals, vol. 12(2), pages 327-355, January. [Downloadable!] (restricted)
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This page was last updated on 2009-11-8.


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