The reporting of intangible assets: A comparison of universities and public companies in Australia

被引：0
|
作者：
Martin, Bill [1 ]
Byrne, John [1 ]
Halpin, Edward [2 ]
机构：
[1] RMIT Univ, Sch Business IT, Melbourne, Vic, Australia
[2] Leeds Met Univ, Sch Informat Management, Leeds, W Yorkshire, England
来源：
INTERNET & INFORMATION SYSTEMS IN THE DIGITAL AGE: CHALLENGES AND SOLUTIONS | 2006年
关键词：
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper considers the reporting of Intangible Assets by universities and public companies in Australia. It seeks to answer three questions: whether there is greater emphasis on reporting tangible rather than intangible assets in both sectors; whether there was under-reporting of intangible assets; and which sector was reporting higher intangible assets. The researchers use the most recent available data to carry out their analysis.
引用
收藏
页码：650 / 654
页数：5
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