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AFA

Intangibles - Readings

QuestionAnswer
Zeghal and Maaloul, 2011 intangible investments have become main value creator - they are rarely recognised under current standards
Bernanke, 2011 financial statements may not reflect intangible assets as underpinning drivers of value with potential loss of value
Lev and Gu, 2016 hysteria around current state of profession and how things could change
Mazzi et al., 2019 country with high corruption facilitates management to recognise asset over expense. positive relationship between country level corruption and amount of development costs capitalised
Ball, 2006 country specific characteristics result in uneven application of IFRS globally
Hugh et al., 1992 prudence matching and conservatism principles all conflicted in IAS 38
Tsoligkas and Tsalavoutias, 2011 value relevance - market perceives capitalised costs as successful projects and recognising expense negatively (due to uncertainty) IFRS more informative to investors than US GAAP
Chiesa et al., 2009 measuring performance key to employee motivation
Lundh et al., 2024 norms in behaviours of financial statement preparers normative assumptions - concerns of consistency, credibility and reasonableness norms are constraints to mitigate earnings management
Created by: amyperston
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