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

页码：650 / 654

页数：5

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