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Volumn 8, Issue 2, 2007, Pages 205-215

Problems and resolutions to future knowledge-based assets reporting

Author keywords

Financial reporting; Intangible assets; Measurement

Indexed keywords


EID: 34247360492     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930710742808     Document Type: Article
Times cited : (16)

References (24)
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    • Althauser, R.P.1    Heberlein, T.A.2
  • 2
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    • Meridian Books, New York, NY
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  • 6
    • 0001960725 scopus 로고
    • "Test validation"
    • in Thorndike, R.L. (Ed.) 2nd ed., American Council on Education, Washington, DC
    • Cronbach, L.J. (1971), "Test validation", in Thorndike, R.L. (Ed.), Educational Measurement, 2nd ed., American Council on Education, Washington, DC, pp. 443-507.
    • (1971) Educational Measurement , pp. 443-507
    • Cronbach, L.J.1
  • 10
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    • Ernst & Young Center for Business Innovation, New York, NY
    • Ernst & Young (1997), Measures that Matter, Center for Business Innovation, New York, NY.
    • (1997) Measures That Matter
  • 15
    • 1842683741 scopus 로고
    • Studies in Accounting Research No. 13, American Accounting Association, Sarasota, FL
    • Mock, T.J. (1975), Measurement and Accounting Information Criteria, Studies in Accounting Research No. 13, American Accounting Association, Sarasota, FL.
    • (1975) Measurement and Accounting Information Criteria
    • Mock, T.J.1
  • 16
    • 0001955140 scopus 로고    scopus 로고
    • "Intangibles: What put the new in the new economy?"
    • July/August, Federal Reserve Bank of Philadelphia, Philadelphia, PA
    • Nakamura, L. (1999), "Intangibles: What put the new in the new economy?", Business Review, July/August, Federal Reserve Bank of Philadelphia, Philadelphia, PA, pp. 3-19.
    • (1999) Business Review , pp. 3-19
    • Nakamura, L.1
  • 18
    • 84986173650 scopus 로고    scopus 로고
    • "Measurement and reporting of knowledge-based assets"
    • Rodgers, W. (2003), "Measurement and reporting of knowledge-based assets", Journal of Intellectual Capital, Vol. 4, pp. 181-90.
    • (2003) Journal of Intellectual Capital , vol.4 , pp. 181-190
    • Rodgers, W.1
  • 20
    • 0002105651 scopus 로고
    • "Reliability"
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    • Stanley, J.C. (1971), "Reliability", in Thorndike, R.L. (Ed.), Educational Measurement, 2nd ed., American Council on Education, Washington, DC, pp. 356-442.
    • (1971) Educational Measurement , pp. 356-442
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  • 21
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  • 23
    • 17044378164 scopus 로고    scopus 로고
    • "Valuation of information technologies in firms: Asset scope and asset specificity"
    • Tillquist, J. and Rodgers, W. (2005), "Valuation of information technologies in firms: Asset scope and asset specificity", Communications of the ACM, Vol. 48, pp. 75-80.
    • (2005) Communications of the ACM , vol.48 , pp. 75-80
    • Tillquist, J.1    Rodgers, W.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.