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Volumn 8, Issue 2, 2007, Pages 306-328

IFRSs and accounting for intangible assets: The Telecom Italia case

Author keywords

Accounting standards; Fair value; Financial reporting; Good will accounting; Intangible assets; Italy

Indexed keywords


EID: 34247327040     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930710742862     Document Type: Article
Times cited : (5)

References (17)
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    • Barney, J.1
  • 4
    • 0000857363 scopus 로고
    • "Asset stock accumulation and competitive advantage"
    • Dierickx, I. and Cool, K. (1989), "Asset stock accumulation and competitive advantage", Management Science, Vol. 35 No. 2, pp. 1504-11.
    • (1989) Management Science , vol.35 , Issue.2 , pp. 1504-1511
    • Dierickx, I.1    Cool, K.2
  • 7
    • 34247351625 scopus 로고    scopus 로고
    • "Back to the future: L'analisi fondamentale nella valutazione delle aziende"
    • Guatri, L. and Bini, M. (2003b), bBack to the future: L'analisi fondamentale nella valutazione delle aziendeb, La Valutazione delle Aziende, Vol. 28, pp. 3-6.
    • (2003) La Valutazione Delle Aziende , vol.28 , pp. 3-6
    • Guatri, L.1    Bini, M.2
  • 12
    • 0347236723 scopus 로고    scopus 로고
    • "Goodwill amortization and the usefulness of earnings"
    • Jennings, R., LeClere, M. and Thompson, R. (2001), "Goodwill amortization and the usefulness of earnings", The Financial Analyst Journal, Vol. 54 No. 5, pp. 20-8.
    • (2001) The Financial Analyst Journal , vol.54 , Issue.5 , pp. 20-28
    • Jennings, R.1    LeClere, M.2    Thompson, R.3
  • 15
    • 84989113324 scopus 로고
    • "The cornerstones of competitive advantage: A resource-based view"
    • Peteraf, M.A. (1993), "The cornerstones of competitive advantage: A resource-based view", Strategic Management Journal, Vol. 14 No. 14, pp. 179-91.
    • (1993) Strategic Management Journal , vol.14 , Issue.14 , pp. 179-191
    • Peteraf, M.A.1
  • 16
    • 0742311560 scopus 로고    scopus 로고
    • "Conservatism in accounting part I: Explanations and implication"
    • Watts, R.L. (2003), "Conservatism in accounting part I: explanations and implication", Accounting Horizons, Vol. 17, pp. 207-21.
    • (2003) Accounting Horizons , vol.17 , pp. 207-221
    • Watts, R.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.