Ausgabe 3/2011
Intangibles
Inhalt (6 Artikel)
Editorial
Special issue: Measuring and managing intangibles for accounting use
Stefano Zambon, Thomas W. Guenther
Original Paper
Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows
Tami Dinh Thi, Wolfgang Schultze
Original Paper
Exploring voluntary reporting of intellectual capital in the banking sector
Anne-Laure Mention
Original Paper
Determinants and effects of human capital reporting and controlling
Klaus Möller, Ramin Gamerschlag, Finn Guenther
Original Paper
Deficits of accounting in the valuation of rights to exploit the performance of professional players in football clubs. A case study
Francisco Javier Martín Lozano, Amalia Carrasco Gallego
Original Paper
Knowledge creation through knowledge brokers: some anecdotal evidence
Tindara Abbate, Raffaella Coppolino