Intangible values in financial accounting and reporting: an analysis from the perspective fo financial analysts
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
2015
|
| Schriftenreihe: | Research
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXX, 530 S. graph. Darst. |
| ISBN: | 9783658065492 3658065494 |
Internformat
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| 245 | 1 | 0 | |a Intangible values in financial accounting and reporting |b an analysis from the perspective fo financial analysts |c Stephan Grüber. With a foreword by Peter Leibfried |
| 264 | 1 | |a Wiesbaden |b Springer Gabler |c 2015 | |
| 300 | |a XXX, 530 S. |b graph. Darst. | ||
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BRIEF CONTENTS
IX
BRIEF CONTENTS
1.
INTRODUCTION 1
1.1.
RELEVANCE AND MOTIVATION OF THIS STUDY 1
1.2.
PURPOSE AND METHODOLOGY OF THIS STUDY 3
2.
TIIE FUNDAMENTALS OF FINANCIAL ACCOUNTING AND REPORTINC 7
2.1. INTRODUCTION TO THE CHAPTER 7
2.2.
JUSTIFICATION FOR THE EXISTENCE OF FINANCIAL ACCOUNTING AND REPORTING 7
2.3. PRINCIPLES OF CAPITAL MARKETS-ORIENTED FINANCIAL ACCOUNTING AND
REPORTING 24
2.4.
PRELIMINARY SUMMARY 33
3.
FOUNDATION AND CIIALLENCES OF INTANGIBLE VALUES IN FINANCIAL
ACCOUNTING AND REPORTING 35
3.1.
INTRODUCTION TO THE CHAPTER 35
3.2.
CHARACTERISTICS AND ATTRIBUTES OF INTANGIBLES 35
3.3.
INTANGIBLES AND INTERNATIONAL FINANCIAL REPORTING STANDARDS.! 52
3.4. CONCEPTS TO IMPROVE FINANCIAL ACCOUNTING AND REPORTING OF
INTANGIBLE
VALUES 82
3.5.
CONSEQUENCES FOR THE FURTHER ANALYSIS 108
4.
FINANCIAL ANALYSTS AS USERS OF FINANCIAL ACCOUNTING AND
REPORTING INFORMATION 110
4.1.
INTRODUCTION TO THE CHAPTER 110
4.2.
FUNDAMENTALS OF FINANCIAL ANALYSTS 111
4.3.
THE ELEMENTS OF FINANCIAL ANALYSTS' DECISION-MAKING 131
4.4.
FINANCIAL ANALYSIS AND INFORMATION ON INTANGIBLE VALUES 145
4.5. SUMMARY AND IMPLICATIONS FOR THIS STUDY 163
5.
EMPIRICAL ANALYSES OF THE PERSPECTIVE OF FINANCIAL ANALYSTS ON
INFORMATION ABOUT INTANGIBLES 166
5.1.
INTRODUCTION TO THE CHAPTER 166
5.2.
CONTENT-ANALYSIS OF SELL-SIDE RESEARCH REPORTS 169
5.3.
EXPERIMENTAL SURVEY 274
5.4.
LIMITATIONS OF THE SELECTED METHODOLOGIES 399
HTTP://D-NB.INFO/1052360009
X
BRIEF CONTENTS
6.
SUMMARY AND CONSEQUENCES FOR REPORTING INTANGIBLE VALUES 401
6.1. INTRODUCTION TO THE CHAPTER 401
6.2.
SUMMARY AND IMPLICATIONS OF THE FINDINGS 401
6.3.
RECOMMENDATIONS FOR ACCOUNTING AND REPORTING INTANGIBLE VALUES 408
6.4. FUTURE PROSPECTS 411
TABLE OF CONTENTS
XI
TABLE OF
CONTENTS
FOREWORD
V
ACKNOWLEDGEMENTS
VII
BRIEF CONTENTS
IX
TABLE OF CONTENTS
XI
ABSTRACT
XVII
LIST OF ABBREVIATIONS
XIX
LIST OF FIGURES
XXV
LIST OF
TABLES XXIX
1.
INTRODUCTION I
1.1.
RELEVANCE AND MOTIVATION OF THIS STUDY I
1.2.
PURPOSE AND METHODOLOGY OF THIS STUDY 3
2.
TIIE FUNDAMENTALS OK FINANCIAL ACCOUNTING AND REPORTING 7
2.1.
INTRODUCTION TO THE CHAPTER 7
2.2.
JUSTIFICATION FOR THE EXISTENCE OF FINANCIAL ACCOUNTING AND REPORTING 7
2.2.1. NEOCLASSICAL ECONOMIC AND FINANCE THEORY 8
2.2.1.1.
THE EFFICIENT-MARKET HYPOTHESIS AND EMPIRICAL EVIDENCE 9
2.2.1.2. IMPLICATIONS OF THE EFFICIENT-MARKET HYPOTHESIS 11
2.2.2.
NEW INSTITUTIONAL ECONOMICS AND PRINCIPAL AGENT THEORY 14
2.2.2.1. INFORMATION ASYMMETRIES AND AGENCY COSTS 16
2.2.2.2.
FINANCIAL INFORMATION AS A SOLUTION TO THE AGENCY PROBLEM 18
2.2.3. SUMMARY AND CONSEQUENCES FOR THE DESIGN OF FINANCIAL ACCOUNTING
AND REPORTING 21
2.3.
PRINCIPLES OF CAPITAL MARKETS-ORIENTED FINANCIAL ACCOUNTING AND
REPORTING 24
2.3.1.
PRIMARY USER GROUP AND OBJECTIVES OF INTERNATIONAL FINANCIAL
REPORTING STANDARDS 24
2.3.2.
DEFINITION AND CRITERIA OF DECISION-USEFUL INFORMATION 28
2.4.
PRELIMINARY SUMMARY 33
XII
TABLE OF CONTENTS
3.
FOUNDATION AND CHALLENGES OF INTANGIBLE VALUES IN FINANCIAL
ACCOUNTING AND REPORTING 35
3.1.
INTRODUCTION TO THE CHAPTER 35
3.2.
CHARACTERISTICS AND ATTRIBUTES OF INTANGIBLES 35
3.2.1.
DEFINITION AND DISTINCTION OF INTANGIBLES 36
3.2.2.
ECONOMIC PROPERTIES OF INTANGIBLE VALUES 40
3.2.3.
CLASSIFICATION OF INTANGIBLE VALUES 45
3.2.3.1.
LEGAL CLASSIFICATION SCHEME 45
3.2.3.2.
ECONOMIC CLASSIFICATION SCHEMES 47
3.3.
INTANGIBLES AND INTERNATIONAL FINANCIAL REPORTING STANDARDS 52
3.3.1. INITIAL RECOGNITION AND MEASUREMENT OF INTANGIBLE ASSETS 53
3.3.1.1. DEFINITION OF INTANGIBLE ASSETS 55
3.3.1.2.
RECOGNITION AND MEASUREMENT OF INTANGIBLE ASSETS 63
3.3.1.3. ACQUISITION AS PART OF A BUSINESS COMBINATION 65
3.3.1.4.
ADDITIONAL REQUIREMENTS FOR INTERNALLY GENERATED INTANGIBLES 68
3.3.2. SUBSEQUENT MEASUREMENT 72
3.3.3.
CURRENT DISCLOSURE REQUIREMENTS FOR INTANGIBLE ASSETS 73
3.3.4. CONSTRAINTS AND THEIR IMPACT 74
3.3.4.1.
DECREASING RELEVANCE OF IFRSS AND IT REASONS 74
3.3.4.2.
IMPACT OF FAILING TO PROVIDE INFORMATION ON INTANGIBLE VALUES 77
3.4.
CONCEPTS TO IMPROVE FINANCIAL ACCOUNTING AND REPORTING OF
INTANGIBLE VALUES 82
3.4.1.
EXTENDED REPORTING WITHIN THE CLASSIC PRESENTATION FORMATS 82
3.4.1.1. THE AASB DISCUSSION PAPER 83
3.4.1.2.
ADDITIONAL PROPOSALS 87
3.4.2.
PROPOSALS FOR AN EXTENDED BUSINESS REPORTING OF INTANGIBLE VALUES 89
3.4.2.1. TOP-DOWN METHODS OF AN EXTENDED BUSINESS REPORTING 93
3.4.2.2. BOTTOM-UP METHODS OF AN EXTENDED BUSINESS REPORTING 100
3.5.
CONSEQUENCES FOR THE FURTHER ANALYSIS 108
4.
FINANCIAL ANALYSTS AS USERS OF FINANCIAL ACCOUNTING AND
REPORTING INFORMATION 110
4.1.
INTRODUCTION TO THE CHAPTER 110
4.2.
FUNDAMENTALS OF FINANCIAL ANALYSTS ILL
4.2.1.
DEFINITION AND RESPONSIBILITIES OF FINANCIAL ANALYSTS ILL
4.2.2. CLASSIFICATION AND DIFFERENT TYPES OF FINANCIAL ANALYSTS 115
4.2.2.1. INSTITUTIONAL CLASSIFICATION 115
4.2.2.2.
FUNCTIONAL CLASSIFICATION 120
TABLE OF CONTENTS
XIII
4.2.3.
FINANCIAL ANALYSTS AS PROVIDERS OF USEFUL INFORMATION 126
4.3.
THE ELEMENTS OF FINANCIAL ANALYSTS' DECISION-MAKING 131
4.3.1. COLLECTING INFORMATION 132
4.3.2.
INFORMATION PROCESSING 136
4.3.2.1.
EQUITY FINANCIAL ANALYSTS 137
4.3.2.2.
FIXED INCOME FINANCIAL ANALYSTS 140
4.3.3.
DISTRIBUTION OF INFORMATION 144
4.4.
FINANCIAL ANALYSTS AND INFORMATION ON INTANGIBLE VALUES 145
4.4.1. METHODS EMPLOYED BY EQUITY ANALYSTS 145
4.4.1.1.
TECHNICAL ANALYSIS 146
4.4.1.2.
FUNDAMENTAL ANALYSIS 147
4.4.1.3.
ADDITIONAL VALUATION MODELS 155
4.4.2.
METHODS EMPLOYED BY FIXED INCOME ANALYSTS 156
4.4.3.
BEHAVIORAL ASPECTS 159
4.4.3.1.
DECISION-MAKING CONCEPTS 159
4.4.3.2.
BCHAVIORALLNFLUENCES 160
4.4.4.
OTHER ASPECTS 163
4.5.
SUMMARY AND IMPLICATIONS FOR THIS STUDY 163
5.
EMPIRICAL ANALYSES OF THE. PERSPECTIVE OK FINANCIAL ANALYSTS ON
INFORMATION ABOUT INTANGIBI.ES 166
5.1.
INTRODUCTION TO THE CHAPTER 166
5.2.
CONTENT-ANALYSIS OF SELL-SIDE RESEARCH REPORTS 169
5.2.1.
PURPOSE OF THIS CONTENT ANALYSIS 169
5.2.2.
GENERAL OBJECTIVES AND METHODOLOGY OF CONTENT ANALYSIS 170
5.2.3. PRIOR CONTENT ANALYSES IN ACCOUNTING RESEARCH 174
5.2.4.
RESEARCH GAP AND HYPOTHESES FOR THIS STUDY 184
5.2.5.
RESEARCH DESIGN OF THIS STUDY 191
5.2.5.1.
DESCRIPTION OF THE RESEARCH OBJECT 191
5.2.5.2.
SAMPLE SELECTION AND DATA COLLECTION 195
5.2.5.3.
TEST PROCEDURES AND CONSTRUCTING THE INTANGIBLE SCORE 196
5.2.5.4. APPLIED STATISTICAL TESTS 203
5.2.6.
VALIDITY AND RELIABILITY OF THE CONTENT ANALYSIS 209
5.2.7.
FINDINGS AND DISCUSSION 213
5.2.7.1.
DESCRIPTIVE STATISTICS OF THE SAMPLE 214
5.2.7.2.
PREFERRED VALUATION METHODS 219
5.2.7.3.
RESULTS FOR THE TOTAL SAMPLE 221
5.2.7.3.1.
HUMAN CAPITAL INFORMATION ITEMS 225
XIV
TABLE OF CONTENTS
5.2.7.3.2.
INTERNAL CAPITAL INFORMATION ITEMS 231
5.2.7.3.3.
EXTERNAL CAPITAL INFORMATION ITEMS 241
5.2.7.4.
RESULTS FOR THE HYPOTHESES TESTS 246
5.2.7.4.1.
REPORT CHARACTERISTICS 246
5.2.7.4.2.
FIRM CHARACTERISTICS 253
5.2.8.
PRELIMINARY SUMMARY 271
5.3.
EXPERIMENTAL SURVEY 274
5.3.1.
OBJECTIVES OF THE SURVEY 274
5.3.2.
SAMPLE AND DATA COLLECTION PROCEDURES 276
5.3.3.
SURVEY STRUCTURE AND APPLIED STATISTICAL TESTS 279
5.3.3.1.
INVESTMENT RECOMMENDATION TASK 280
5.3.3.1.1.
THE GENERAL FRAMEWORK OF CONJOINT ANALYSIS 281
5.3.3.1.2. CONJOINT ANALYSIS IN ACCOUNTING AND FINANCE RESEARCH 295
5.3.3.1.3. DESIGN OF THE INVESTMENT RECOMMENDATION TASK 304
5.3.3.2. DESIGN AND APPROACH RELATED TO OTHER INVESTIGATED VARIABLES 311
5.3.4. RESPONSE RATE AND EXTERNAL VALIDITY 313
5.3.5.
FINDINGS AND DISCUSSION 320
5.3.5.1.
DESCRIPTIVE STATISTICS OF RESPONDENTS 321
5.3.5.2.
PREFERRED INFORMATION SOURCES 326
5.3.5.2.1.
RESULTS FOR THE TOTAL SAMPLE 327
5.3.5.2.2.
COMPARISONS OF ANALYST GROUPS 330
5.3.5.2.3.
ADDITIONAL INFORMATION SOURCES MENTIONED BY FINANCIAL
ANALYSTS 336
5.3.5.3.
VALUATION METHODS OF FINANCIAL ANALYSTS 337
5.3.5.3.1.
RESULTS FOR THE TOTAL SAMPLE 338
5.3.5.3.2.
COMPARISONS OF ANALYST GROUPS 340
5.3.5.3.3.
ADDITIONAL VALUATION METHODS MENTIONED BY ANALYSTS 343
' 5.3.5.4. PERCEIVED IMPORTANCE OF INPUTS FOR COMPANY VALUATION AND
ANALYSIS 345
5.3.5.4.1.
RESULTS FOR THE TOTAL SAMPLE 346
5.3.5.4.2.
COMPARISONS OF ANALYST GROUPS 351
5.3.5.4.3.
ADDITIONAL VALUATION INPUTS MENTIONED BY FINANCIAL ANALYSTS.358
5.3.5.5. INVESTMENT RECOMMENDATION TASK 360
5.3.5.5.1.
RESULTS FOR THE TOTAL SAMPLE 361
5.3.5.5.2.
COMPARISON OF DIFFERENT ANALYST GROUPS 372
5.3.5.6.
PREFERENCES ABOUT REPORTING INFORMATION ON INTANGIBLES 378
5.3.5.6.1. RESULTS FOR THE TOTAL SAMPLE 379
5.3.5.6.2.
COMPARISON OF ANALYST GROUPS 385
5.3.5.6.3.
ADDITIONAL COMMENTS MENTIONED BY FINANCIAL ANALYSTS 394
TABIC OF CONTENTS
XV
5.3.6.
PRELIMINARY SUMMARY 397
5.4.
LIMITATIONS OF THE SELECTED METHODOLOGIES 399
6.
SUMMARY AND CONSEQUENCES EOR REPORTING INTANGIBLE VALUES 401
6.1.
INTRODUCTION TO THE CHAPTER 401
6.2.
SUMMARY AND IMPLICATIONS OF THE FINDINGS 401
6.3.
RECOMMENDATIONS FOR ACCOUNTING AND REPORTING INTANGIBLE VALUES.408
6.4.
FUTURE PROSPECTS 411
APPENDIX
415
INDEX OK ACCOUNTING
PRINCIPLES, STANDARDS AND OTIIER STATUTES 485
INDEX OK SELL-SIDE RESEARCH
REPORTS CITED IN THE MAIN TEXT 487
REFERENCES
491 |
| any_adam_object | 1 |
| author | Grüber, Stephan |
| author_GND | (DE-588)1059377535 |
| author_facet | Grüber, Stephan |
| author_role | aut |
| author_sort | Grüber, Stephan |
| author_variant | s g sg |
| building | Verbundindex |
| bvnumber | BV042280948 |
| classification_rvk | QP 824 |
| ctrlnum | (OCoLC)882484722 (DE-599)DNB1052360009 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV042280948 |
| illustrated | Illustrated |
| indexdate | 2025-03-10T13:01:11Z |
| institution | BVB |
| isbn | 9783658065492 3658065494 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027718307 |
| oclc_num | 882484722 |
| open_access_boolean | |
| owner | DE-188 DE-355 DE-BY-UBR DE-M382 DE-N2 |
| owner_facet | DE-188 DE-355 DE-BY-UBR DE-M382 DE-N2 |
| physical | XXX, 530 S. graph. Darst. |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Springer Gabler |
| record_format | marc |
| series2 | Research |
| spelling | Grüber, Stephan Verfasser (DE-588)1059377535 aut Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts Stephan Grüber. With a foreword by Peter Leibfried Wiesbaden Springer Gabler 2015 XXX, 530 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Research Zugl.: St. Gallen, Univ., Diss., 2014 International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Bericht (DE-588)4128022-2 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Rechnungslegung (DE-588)4128343-0 s Bericht (DE-588)4128022-2 s Immaterielles Wirtschaftsgut (DE-588)4072737-3 s Finanzanalyse (DE-588)4133000-6 s DE-604 International Financial Reporting Standards (DE-588)4699643-6 s 1\p DE-604 B:DE-101 application/pdf http://d-nb.info/1052360009/04 Inhaltsverzeichnis X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=4693904&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027718307&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Grüber, Stephan Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts International Financial Reporting Standards (DE-588)4699643-6 gnd Finanzanalyse (DE-588)4133000-6 gnd Bericht (DE-588)4128022-2 gnd Rechnungslegung (DE-588)4128343-0 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4133000-6 (DE-588)4128022-2 (DE-588)4128343-0 (DE-588)4072737-3 (DE-588)4113937-9 |
| title | Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts |
| title_auth | Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts |
| title_exact_search | Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts |
| title_full | Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts Stephan Grüber. With a foreword by Peter Leibfried |
| title_fullStr | Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts Stephan Grüber. With a foreword by Peter Leibfried |
| title_full_unstemmed | Intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts Stephan Grüber. With a foreword by Peter Leibfried |
| title_short | Intangible values in financial accounting and reporting |
| title_sort | intangible values in financial accounting and reporting an analysis from the perspective fo financial analysts |
| title_sub | an analysis from the perspective fo financial analysts |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd Finanzanalyse (DE-588)4133000-6 gnd Bericht (DE-588)4128022-2 gnd Rechnungslegung (DE-588)4128343-0 gnd Immaterielles Wirtschaftsgut (DE-588)4072737-3 gnd |
| topic_facet | International Financial Reporting Standards Finanzanalyse Bericht Rechnungslegung Immaterielles Wirtschaftsgut Hochschulschrift |
| url | http://d-nb.info/1052360009/04 http://deposit.dnb.de/cgi-bin/dokserv?id=4693904&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027718307&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT gruberstephan intangiblevaluesinfinancialaccountingandreportingananalysisfromtheperspectivefofinancialanalysts |
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