By Stephan Grüber
Academics and practitioners argue that intangible values became major price drivers of today’s economic climate. significant creation inputs not include of estate, plant and kit, yet relatively of manufacturers, wisdom and different technological innovation. in line with this concept, details on such phenomena is supposedly an important for latest and capability capital companies in making judgements no matter if to allocate assets to an organization. This thesis examines the data use and desires of economic analysts with admire to intangible values. the aim is to make clear the usefulness of such details from the viewpoint of 1 of the first consumer teams of IFRSs.
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Extra info for Intangible Values in Financial Accounting and Reporting: An Analysis from the Perspective of Financial Analysts
1965), p. 37). The term security is to be interpreted in a broad manner. g. stocks, or to its debt instruments, such as publicly traded bonds and debentures. Cf. BOHL, W. (2006), § 1 para. 29. Accordingly, companies governed by the law of an European Union’s (EU) member state have to prepare their consolidated financials in conformity with IFRSs, if their securities are admitted to trading on a regulated market of any member state (cf. REG (EC) 1606/2002, Article 4). S. 1007/978-3-658-06550-8_2, © Springer Fachmedien Wiesbaden 2015 8 The Fundamentals of Financial Accounting and Reporting and explains and intends to solve the problem of information asymmetries in different settings.
1968), p. ; BEAVER, W. H. (1968), p. ; FAMA, E. F. ET AL. (1969), p. ; CHAREST, G. (1978), p. ; LEE, C. M. C. (1992), p. 265 et seqq. For additional examples refer to FAMA, E. F. (1991), p. 1603 et seqq. Tests for private information examine whether any investor has information that is not fully incorporated into current market prices (cf. FAMA, E. F. (1991), p. ). g. financial analysts or insiders, are capable of gaining returns in excess of the market (cf. WICHELS, D. (2002), p. ; VOLLMER, R.
MECKLING, W. H. (1976), p. 308; BENTELE, M. (2004), p. 5. If all parties could acquire information at no cost, there would be no principal agent problem (cf. PICOT, A. (1991), p. 150). The optimal design of contracts is seen as the pivotal problem of NIE (cf. HAX, H. (1991), p. 58). Cf. BENTELE, M. (2004), p. 5. Cf. HEPERS, L. (2005), p. 67. For example, cf. RONEN, J. (1979), p. ; EWERT, R. (1990), p. 19. Cf. SCHILDBACH, T. (1986), p. 57 et seqq. 73 After the conclusion of a contract and throughout the agency relationship, information asymmetries exist due to hidden information and hidden action.