Corporate intangibles, value relevance and disclosure content:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Edinburgh
The Inst. of Chartered Accountants of Scotland
2004
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 118 S. |
| ISBN: | 1904574009 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV021297749 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 060118s2004 |||| 00||| eng d | ||
| 020 | |a 1904574009 |9 1-904574-00-9 | ||
| 035 | |a (OCoLC)55486337 | ||
| 035 | |a (DE-599)BVBBV021297749 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-19 | ||
| 050 | 0 | |a HF5681.I55 | |
| 082 | 0 | |a 657.7 |2 22 | |
| 100 | 1 | |a Holland, John |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Corporate intangibles, value relevance and disclosure content |c John Holland |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Edinburgh |b The Inst. of Chartered Accountants of Scotland |c 2004 | |
| 300 | |a XV, 118 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Corporations |x Investor relations | |
| 650 | 4 | |a Corporations |x Valuation | |
| 650 | 4 | |a Disclosure of information | |
| 650 | 4 | |a Intangible property |x Valuation | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014618495 | ||
Datensatz im Suchindex
| _version_ | 1804135093775630336 |
|---|---|
| adam_text | Contents
Foreword /
Acknowledgements Hi
Executive Summary v
1. Brief Survey of the Policy Debate and Relevant
Related Work 1
Corporate intangibles and problems arising in public
disclosure 2
Research on the information content and market impact
of corporate disclosure 6
Wider policy issues 8
Private disclosure literature and the significance of
qualitative information 10
Outline of the Report 13
2. Research Questions and Research Methods 15
Detailed research questions 15
Research methods 16
3. Changes in the Corporate Value Creation Process
and the Disclosure of Information by Companies 19
The hierarchical value creation process: 2( I
The horizontal value creation process 28
Boundary relationships and the network value creation
process 32
A larger picture of the dynamic purposeful nature ot the
value creation process through time and space 35
The case data and relevant literature 38
Summary 40
Contents
4. The Significance of the Story of Value Creation in
Private Disclosure 45
The nature of value creation stories 46
Dynamic aspects of stories 49
Problems with stories 52
Disclosure implications — the story is central 55
Summary 56
5. Corporate Perceptions of Market Valuation and
Information Needs and the Effect on Disclosure 57
Feedback mechanisms 60
Problems faced by Fund managers and analysts in
processing corporate intellectual capital information 62
Changes in the structure of the market for information 68
Placing the corporate story within the market story 74
Corporate responses to market changes 81
Summary 87
6. Policy Implications of Research 89
Policy recommendations 89
Baruch Lev and the Value Chain Scoreboard 95
Current policy proposals 98
Supporting changes in regulatory arrangements 101
References 105
Appendix One Ill
Appendix Two 119
|
| adam_txt |
Contents
Foreword /
Acknowledgements Hi
Executive Summary v
1. Brief Survey of the Policy Debate and Relevant
Related Work 1
Corporate intangibles and problems arising in public
disclosure 2
Research on the information content and market impact
of corporate disclosure 6
Wider policy issues 8
Private disclosure literature and the significance of
qualitative information 10
Outline of the Report 13
2. Research Questions and Research Methods 15
Detailed research questions 15
Research methods 16
3. Changes in the Corporate Value Creation Process
and the Disclosure of Information by Companies 19
The hierarchical value creation process: 2( I
The 'horizontal' value creation process 28
Boundary relationships and the network value creation
process 32
A larger picture of the dynamic purposeful nature ot the
value creation process through time and space 35
The case data and relevant literature 38
Summary 40
Contents
4. The Significance of the Story of Value Creation in
Private Disclosure 45
The nature of value creation stories 46
Dynamic aspects of stories 49
Problems with stories 52
Disclosure implications — the story is central 55
Summary 56
5. Corporate Perceptions of Market Valuation and
Information Needs and the Effect on Disclosure 57
Feedback mechanisms 60
Problems faced by Fund managers and analysts in
processing corporate intellectual capital information 62
Changes in the structure of the market for information 68
Placing the corporate story within the market story 74
Corporate responses to market changes 81
Summary 87
6. Policy Implications of Research 89
Policy recommendations 89
Baruch Lev and the Value Chain Scoreboard 95
Current policy proposals 98
Supporting changes in regulatory arrangements 101
References 105
Appendix One Ill
Appendix Two 119 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Holland, John |
| author_facet | Holland, John |
| author_role | aut |
| author_sort | Holland, John |
| author_variant | j h jh |
| building | Verbundindex |
| bvnumber | BV021297749 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5681 |
| callnumber-raw | HF5681.I55 |
| callnumber-search | HF5681.I55 |
| callnumber-sort | HF 45681 I55 |
| callnumber-subject | HF - Commerce |
| ctrlnum | (OCoLC)55486337 (DE-599)BVBBV021297749 |
| dewey-full | 657.7 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.7 |
| dewey-search | 657.7 |
| dewey-sort | 3657.7 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01245nam a2200349 c 4500</leader><controlfield tag="001">BV021297749</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">060118s2004 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1904574009</subfield><subfield code="9">1-904574-00-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)55486337</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV021297749</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5681.I55</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657.7</subfield><subfield code="2">22</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Holland, John</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Corporate intangibles, value relevance and disclosure content</subfield><subfield code="c">John Holland</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. publ.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Edinburgh</subfield><subfield code="b">The Inst. of Chartered Accountants of Scotland</subfield><subfield code="c">2004</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 118 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations</subfield><subfield code="x">Investor relations</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Corporations</subfield><subfield code="x">Valuation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Disclosure of information</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Intangible property</subfield><subfield code="x">Valuation</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-014618495</subfield></datafield></record></collection> |
| id | DE-604.BV021297749 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T13:51:43Z |
| indexdate | 2024-07-09T20:35:02Z |
| institution | BVB |
| isbn | 1904574009 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014618495 |
| oclc_num | 55486337 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM |
| owner_facet | DE-19 DE-BY-UBM |
| physical | XV, 118 S. |
| publishDate | 2004 |
| publishDateSearch | 2004 |
| publishDateSort | 2004 |
| publisher | The Inst. of Chartered Accountants of Scotland |
| record_format | marc |
| spelling | Holland, John Verfasser aut Corporate intangibles, value relevance and disclosure content John Holland 1. publ. Edinburgh The Inst. of Chartered Accountants of Scotland 2004 XV, 118 S. txt rdacontent n rdamedia nc rdacarrier Corporations Investor relations Corporations Valuation Disclosure of information Intangible property Valuation HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Holland, John Corporate intangibles, value relevance and disclosure content Corporations Investor relations Corporations Valuation Disclosure of information Intangible property Valuation |
| title | Corporate intangibles, value relevance and disclosure content |
| title_auth | Corporate intangibles, value relevance and disclosure content |
| title_exact_search | Corporate intangibles, value relevance and disclosure content |
| title_exact_search_txtP | Corporate intangibles, value relevance and disclosure content |
| title_full | Corporate intangibles, value relevance and disclosure content John Holland |
| title_fullStr | Corporate intangibles, value relevance and disclosure content John Holland |
| title_full_unstemmed | Corporate intangibles, value relevance and disclosure content John Holland |
| title_short | Corporate intangibles, value relevance and disclosure content |
| title_sort | corporate intangibles value relevance and disclosure content |
| topic | Corporations Investor relations Corporations Valuation Disclosure of information Intangible property Valuation |
| topic_facet | Corporations Investor relations Corporations Valuation Disclosure of information Intangible property Valuation |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014618495&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT hollandjohn corporateintangiblesvaluerelevanceanddisclosurecontent |