This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Modelling transparency: A research note on accepting a new paradigm in business reporting

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Nielsen, Christian () (Department of Business Studies)
Abstract

This research note is written as an invited comment on the report "Information for better markets: New reporting models for business" (ICAEW 2004). The remarks in this research note are the viewpoints of the author himself and therefore his responsibility alone. They are not the viewpoints of the ICAEW. Key points

- Measuring intangible assets constitutes an accounting perspective on voluntary disclosure

- However, business reporting constitutes a strategy perspective on voluntary disclosure

- ICAEW should move from an accounting to a strategy perspective and leave the intangible assets debate, which was to a large extent abandoned by the academic community at the turn of the millennium

- A business reporting model must incorporate the four generic components:

1. An external communication purpose, 2. A description of content, 3. A structure for disclosing content, 4. A defined method of construction

- Business reporting does not affect stock prices in the same manner as earnings announcements and similar financial information because business reporting is a field concerned with understanding the company and not the stock price

- Transparency must be understood from a perspective alternative to that of the normative accounting paradigm because there exists an information dilemma in relation to new types of information

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.hha.dk/afl/wp/man/M_2005_03.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by University of Aarhus, Aarhus School of Business, Department of Business Studies in its series Management Accounting Research Group Working Papers with number M-2005-03.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 20 pages
Date of creation: 26 Apr 2005
Date of revision:
Handle: RePEc:hhb:aarbma:2005-003

Contact details of provider:
Postal: The Aarhus School of Business, Fuglesangs Allé 4, DK-8210 Aarhus V, Denmark
Fax: + 45 86 15 19 43
Web page: http://www.asb.dk/about/departments/bs.aspx
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: (Helle Vinbaek Stenholt).

Related research
Keywords: No keywords;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Blackwell Publishing, vol. 29(3&4), pages 457-476. [Downloadable!] (restricted)
Full references

Statistics
Access and download statistics

Did you know? RePEc stands for Research Papers in Economics.

This page was last updated on 2009-11-27.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.