Intangible values in financial accounting and reporting : an analysis from the perspective of financial analysts /

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Bibliographic Details
Author / Creator:Grüber, Stephan, author.
Imprint:Wiesbaden : Springer Gabler, [2014]
Description:1 online resource (xxx, 530 pages) : illustrations
Format: E-Resource Book
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Digital file characteristics:text file PDF
Notes:"Dissertation, University of St. Gallen, Switzerland."
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Online resource; title from PDF title page (SpringerLink, viewed July 29, 2014).
Summary:Academics and practitioners argue that intangible values have become significant value drivers of today's economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of.
Other form:Print version: Grüber, Stephan. Intangible Values in Financial Accounting and Reporting : An Analysis from the Perspective of Financial Analysts. Wiesbaden : Springer Fachmedien Wiesbaden, ©2014 9783658065492
Standard no.:10.1007/978-3-658-06550-8