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- W2949024090 abstract "While European integration comes into a decisive phase, particularly on a financial level, one observes a worrying disparity between accounting and valuation methods of intangible assets, and more particularly, of brands. This disparity is observed on the level of doctrinal texts in force in the countries concerned as well as on the level of practices occuring in businesses. A comparative analysis of the institutional frameworks in three principal European countries (France, Germany. United Kingdom) and internationally, brings out important doctrinal differences concerning brand recognition; differences increased by the heterogeneity of valuation methods. A statistical study of 150 companies divided equally amongst three countries and five sectors of activity, as well as a qualitative study taken from 22 accounting and financial managers, allows testing of different hypotheses stemming from the institutional framework." @default.
- W2949024090 created "2019-06-14" @default.
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- W2949024090 date "1999-01-01" @default.
- W2949024090 modified "2023-09-24" @default.
- W2949024090 title "The Accounting and Valuation of Brands in the Context of European Integration: A Worrying Disparity" @default.
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