Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain
نویسندگان
چکیده
منابع مشابه
Working Paper Ethics and Creative Accounting : Some Empirical Evidence on Accounting for Intangibles in Spain
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets, taking into account with their inherent risk and difficulty of valuation. We surveyed loan officers w...
متن کاملAccounting for Expenditure On Intangibles
In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and analysing expenditure on intangibles. We present evidence from a survey of 614 large Australian firms that su...
متن کاملEthics in Accounting
Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This...
متن کاملCreative Accounting: An Empirical Study from Professional Prospective
Our research objective is to show the effect of creative accounting on the performance of the company which uses these techniques to manipulate their accounts to show desired results. We also discussed about different types of creative accounting and parties involved in it and what are the motivation factors so that people are involved in creative accounting techniques. We also analysed involve...
متن کاملAccounting for Rising Corporate Profits : Intangibles or Regulatory
Since 1980, US corporate valuations have risen relative to assets and operating margins have grown. The possibility of sustained economic rents has raised concerns about economic dynamism and inequality. But rising profits could represent growing returns to corporate investments in intangibles instead of returns to political rent seeking. Using new data on Federal regulation and data on lobbyin...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2003
ISSN: 1556-5068
DOI: 10.2139/ssrn.563313