IDEAS home Printed from https://ideas.repec.org/p/hhb/aarbma/2005-003.html
   My bibliography  Save this paper

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

Author

Listed:

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

Suggested Citation

  • Nielsen, Christian, 2005. "Modelling transparency: A research note on accepting a new paradigm in business reporting," Management Accounting Research Group Working Papers M-2005-03, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    • Handle: RePEc:hhb:aarbma:2005-003
    as

    Download full text from publisher

    File URL: http://www.hha.dk/afl/wp/man/M_2005_03.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3&4), pages 457-476.
    2. David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3‐4), pages 457-476, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Holm, Claus & Schøler, Finn & Lønne, Henrik & Maingot, Michael, 2009. "A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country," Accounting Research Center Working Papers A-2009-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    2. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Georgieva, Daniela & Georgieva, Teodora, 2020. "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper 105291, University Library of Munich, Germany, revised 2020.
    2. Samah Rebai Azouz, 2013. "Gouvernement D'Entreprise Et Choix Du Mode De Comptabilisation Des Investissements En R&D : Cas Des Entreprises Françaises Cotées," Post-Print hal-00996788, HAL.
    3. Yuan, DING & Gary, ENTWISTLE & Hervé, STOLOWY, 2003. "International differences in R&D disclosure practices : evidence in a French and Canadian context," HEC Research Papers Series 783, HEC Paris.
    4. Denise A. Jones, 2007. "Voluntary Disclosure in R&D†Intensive Industries," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 489-522, June.
    5. Георгиева, Даниела, 2019. "Фактори, Които Оказват Въздействие Върху Оповестяванията За Научноизследователска И Развойна Дейност На Български Иновативни Предприятия [Factors that affects research and development disclosure of," MPRA Paper 98752, University Library of Munich, Germany, revised 2019.
    6. Christopher Nobes & Christian Stadler, 2021. "Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS," Australian Accounting Review, CPA Australia, vol. 31(4), pages 273-285, December.
    7. Whitwell, Gregory J. & Lukas, Bryan A. & Hill, Paul, 2007. "Stock analysts' assessments of the shareholder value of intangible assets," Journal of Business Research, Elsevier, vol. 60(1), pages 84-90, January.
    8. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
    9. Khaled Hussainey & Martin Walker, 2009. "The effects of voluntary disclosure and dividend propensity on prices leading earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 39(1), pages 37-55.
    10. Nihal Paşalı Taşoğlu & Deniz Akbulut & Aynur Acer, 2024. "The Role of Sustainability Statements in Investor Relations: An Analysis of the Annual Reports of Airline Companies," Sustainability, MDPI, vol. 16(7), pages 1-24, March.
    11. Houdou Basse Mama & Alexander Bassen, 2017. "Neglected disciplinary effects of investor relations: evidence from corporate cash holdings," Journal of Business Economics, Springer, vol. 87(2), pages 221-261, February.
    12. Atoche, Teresa duarte & Pérez lópez, José ángel & Camúñez ruiz, Jose antonio, 2012. "La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(2), pages 257-286.
    13. Herrera R. Edila E., 2013. "Factores que explican la extensión de revelación de activos intangibles de los bancos que cotizan en la Bolsa de Valores de Panamá," Contaduría y Administración, Accounting and Management, vol. 58(3), pages 173-202, julio-sep.
    14. Zéghal, Daniel & Maaloul, Anis, 2011. "The accounting treatment of intangibles – A critical review of the literature," Accounting forum, Elsevier, vol. 35(4), pages 262-274.
    15. Duarte Atoche Teresa & Pérez López José Ángel & Camúñez Ruíz José Antonio, 2012. "Información sobre I+D y valoración de empresas," Contaduría y Administración, Accounting and Management, vol. 57(4), pages 107-136, octubre-d.
    16. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
    17. Anne Wyatt & Hermann Frick, 2010. "Accounting for Investments in Human Capital: A Review," Australian Accounting Review, CPA Australia, vol. 20(3), pages 199-220, September.
    18. Dan Weiss & Haim Falk & Uri Ben Zion, 2013. "Earnings Variability and Disclosure of R&D: Evidence from Press Releases," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 837-865, September.
    19. Nielsen, Christian & Madsen, Mona Toft, 2009. "Discourses of transparency in the intellectual capital reporting debate: Moving from generic reporting models to management defined information," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 847-854.
    20. Corinna Ewelt & Thorsten Knauer, 2010. "Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung – eine empirische Untersuchung der HDAX-Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(1), pages 37-58, June.

    More about this item

    Keywords

    No keywords;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hhb:aarbma:2005-003. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Helle Vinbaek Stenholt (email available below). General contact details of provider: https://edirc.repec.org/data/ifhhadk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.