skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

DO FINANCIAL STATEMENTS PROVIDE ADEQUATE INFORMATION ABOUT THE CAPITALIZATION OF COSTS RELATED TO INTANGIBLE ASSETS?: AN EMPIRICAL RESEARCH ON ITALIAN LISTED COMPANIES

Review of Innovation and Competitiveness, 2015-01, Vol.1 (1), p.81-102 [Peer Reviewed Journal]

2015. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. This is sourced from HRČAK - Portal of scientific journals of Croatia. ;ISSN: 1849-8795 ;EISSN: 1849-9015 ;DOI: 10.32728/ric.2015.11/5

Full text available

Citations Cited by
  • Title:
    DO FINANCIAL STATEMENTS PROVIDE ADEQUATE INFORMATION ABOUT THE CAPITALIZATION OF COSTS RELATED TO INTANGIBLE ASSETS?: AN EMPIRICAL RESEARCH ON ITALIAN LISTED COMPANIES
  • Author: Vignini, Stefania
  • Subjects: Capitalization ; Financial statements ; IAS/IFRS ; Intangibles ; Managerial accounting systems ; Managerial accounting systems; Intangibles; Capitalization; Measurement ; Measurement
  • Is Part Of: Review of Innovation and Competitiveness, 2015-01, Vol.1 (1), p.81-102
  • Description: The aim of our research is to verify if Italian listed companies financial statements provide adequate information about the capitalization of costs related to intangible assets and if the information provided are reliable. Moreover, we investigated if they merely comply with law or provide additional information on cost capitalization and reveal if internal control systems (especially managerial accounting systems) or other information systems are applied to support the measurement process and the cost control, thus guaranteeing the verifiability and representational faithfulness of the information disclosed. This paper is an empirical analysis and is concerned to investigate the financial statements of 250 Italian listed companies.
  • Publisher: Pula: Juraj Dobrila University of Pula
  • Language: English;Croatian
  • Identifier: ISSN: 1849-8795
    EISSN: 1849-9015
    DOI: 10.32728/ric.2015.11/5
  • Source: Open Access: DOAJ Directory of Open Access Journals
    AUTh Library subscriptions: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait