FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2077296148> ?p ?o ?g. }

• W2077296148 abstract "This paper considers the impact of UK practices with respect to the measurement and disclosure of intangible assets, focusing on RD activities. We first update prior UK work relating RD activities to market prices. Second, given the clearly identified role of disclosure outside of the financial statements in helping market participants value RD expenditures, we consider whether market forces are generally sufficient to ensure adequate disclosures with respect to intangibles by considering the cases of two biotechnology firms involved in the issuance of misleading disclosures. Within this context, we consider how disclosure regulation and enforcement mechanisms have evolved in recent years, and how this evolution has likely been affected by our ‘scandal’ cases. Our conclusions are that the case of the UK does not give rise to any wide-scale concerns about the economic ill-effects caused by the current state of recognition and disclosure with respect to expenditures on intangibles. Further, market forces are unlikely to be sufficient in ensuring honest and timely disclosures with respect to intangibles, but the combination of official regulation and voluntary self-regulation appears to have stemmed the tide of any such disclosure scandals in the UK." @default.
• W2077296148 created "2016-06-24" @default.
• W2077296148 creator A5003284330 @default.
• W2077296148 creator A5012025558 @default.
• W2077296148 creator A5016802752 @default.
• W2077296148 creator A5025478937 @default.
• W2077296148 date "2009-01-01" @default.
• W2077296148 modified "2023-09-27" @default.
• W2077296148 title "Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy: Views from the UK" @default.
• W2077296148 cites W1771831344 @default.
• W2077296148 cites W1964323814 @default.
• W2077296148 cites W1974829644 @default.
• W2077296148 cites W1994707113 @default.
• W2077296148 cites W1995834279 @default.
• W2077296148 cites W2023068926 @default.
• W2077296148 cites W2026907542 @default.
• W2077296148 cites W2031373447 @default.
• W2077296148 cites W2047502169 @default.
• W2077296148 cites W2063864592 @default.
• W2077296148 cites W2072792116 @default.
• W2077296148 cites W2075725541 @default.
• W2077296148 cites W2088333864 @default.
• W2077296148 cites W2104795328 @default.
• W2077296148 cites W2117328194 @default.
• W2077296148 cites W2119498890 @default.
• W2077296148 cites W2121489161 @default.
• W2077296148 cites W2121664789 @default.
• W2077296148 cites W2125565987 @default.
• W2077296148 cites W2140321239 @default.
• W2077296148 cites W2156576580 @default.
• W2077296148 cites W2169394503 @default.
• W2077296148 cites W3121533971 @default.
• W2077296148 cites W3122243215 @default.
• W2077296148 cites W3123059183 @default.
• W2077296148 cites W3123223099 @default.
• W2077296148 cites W62407913 @default.
• W2077296148 doi "https://doi.org/10.2139/ssrn.1435783" @default.
• W2077296148 hasPublicationYear "2009" @default.
• W2077296148 type Work @default.
• W2077296148 sameAs 2077296148 @default.
• W2077296148 citedByCount "6" @default.
• W2077296148 countsByYear W20772961482012 @default.
• W2077296148 countsByYear W20772961482014 @default.
• W2077296148 crossrefType "journal-article" @default.
• W2077296148 hasAuthorship W2077296148A5003284330 @default.
• W2077296148 hasAuthorship W2077296148A5012025558 @default.
• W2077296148 hasAuthorship W2077296148A5016802752 @default.
• W2077296148 hasAuthorship W2077296148A5025478937 @default.
• W2077296148 hasConcept C119857082 @default.
• W2077296148 hasConcept C121955636 @default.
• W2077296148 hasConcept C144133560 @default.
• W2077296148 hasConcept C151730666 @default.
• W2077296148 hasConcept C17744445 @default.
• W2077296148 hasConcept C199539241 @default.
• W2077296148 hasConcept C202552767 @default.
• W2077296148 hasConcept C2776291640 @default.
• W2077296148 hasConcept C2779055846 @default.
• W2077296148 hasConcept C2779343474 @default.
• W2077296148 hasConcept C2779777834 @default.
• W2077296148 hasConcept C2780299701 @default.
• W2077296148 hasConcept C41008148 @default.
• W2077296148 hasConcept C86803240 @default.
• W2077296148 hasConceptScore W2077296148C119857082 @default.
• W2077296148 hasConceptScore W2077296148C121955636 @default.
• W2077296148 hasConceptScore W2077296148C144133560 @default.
• W2077296148 hasConceptScore W2077296148C151730666 @default.
• W2077296148 hasConceptScore W2077296148C17744445 @default.
• W2077296148 hasConceptScore W2077296148C199539241 @default.
• W2077296148 hasConceptScore W2077296148C202552767 @default.
• W2077296148 hasConceptScore W2077296148C2776291640 @default.
• W2077296148 hasConceptScore W2077296148C2779055846 @default.
• W2077296148 hasConceptScore W2077296148C2779343474 @default.
• W2077296148 hasConceptScore W2077296148C2779777834 @default.
• W2077296148 hasConceptScore W2077296148C2780299701 @default.
• W2077296148 hasConceptScore W2077296148C41008148 @default.
• W2077296148 hasConceptScore W2077296148C86803240 @default.
• W2077296148 hasLocation W20772961481 @default.
• W2077296148 hasOpenAccess W2077296148 @default.
• W2077296148 hasPrimaryLocation W20772961481 @default.
• W2077296148 hasRelatedWork W1506518806 @default.
• W2077296148 hasRelatedWork W1554396734 @default.
• W2077296148 hasRelatedWork W156962710 @default.
• W2077296148 hasRelatedWork W2049628304 @default.
• W2077296148 hasRelatedWork W2068916381 @default.
• W2077296148 hasRelatedWork W2088583756 @default.
• W2077296148 hasRelatedWork W2090758019 @default.
• W2077296148 hasRelatedWork W2123541529 @default.
• W2077296148 hasRelatedWork W2164075308 @default.
• W2077296148 hasRelatedWork W2503029808 @default.
• W2077296148 hasRelatedWork W2581432830 @default.
• W2077296148 hasRelatedWork W2610474623 @default.
• W2077296148 hasRelatedWork W2711555461 @default.
• W2077296148 hasRelatedWork W2970800798 @default.
• W2077296148 hasRelatedWork W3044153033 @default.
• W2077296148 hasRelatedWork W3121772798 @default.
• W2077296148 hasRelatedWork W3123046349 @default.
• W2077296148 hasRelatedWork W3203913465 @default.
• W2077296148 hasRelatedWork W912590324 @default.
• W2077296148 hasRelatedWork W2096671295 @default.
• W2077296148 isParatext "false" @default.

• next