This literature review has analysed papers relevant to five main research areas: A) Intangibles in a macro-perspective; B) Unaccounted intangibles and their impact on the relevance of financial reporting; C) Information on specific unaccounted intangibles and its impact on company performance, market value, and users; D) Information on intellectual capital and its effects on company performance, market value, and users; E) Frameworks and models for measuring and reporting on intangibles and their consequences on company performance, market value, and users.

Academic Report. A Literature Review on the Reporting of Intangibles

Stefano Zambon;Giuseppe Marzo;Laura Girella;
2020

Abstract

This literature review has analysed papers relevant to five main research areas: A) Intangibles in a macro-perspective; B) Unaccounted intangibles and their impact on the relevance of financial reporting; C) Information on specific unaccounted intangibles and its impact on company performance, market value, and users; D) Information on intellectual capital and its effects on company performance, market value, and users; E) Frameworks and models for measuring and reporting on intangibles and their consequences on company performance, market value, and users.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11392/2421238
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