Categorising intangible assets: Are the new accounting standards consistent with practice?

International Journal of Services and Standards

Volumn 4, Issue 2, 2008, Pages 194-216

  Cheng, Meng Yuh ^a   Hsiao, Tzy Yih ^a   Lin, Jer Yan ^a  

^a FENG CHIA UNIVERSITY   (Taiwan)

Author keywords

IA; IC; Intangible Asset; Intellectual Capital; Services; Statement of Financial Accounting Standard No. 141

Indexed keywords

EID: 42349091614     PISSN: 17408849     EISSN: 17408857     Source Type: Journal    
DOI: 10.1504/IJSS.2008.016633     Document Type: Article

References (30)

1. Aboody, D., Barth, M.E. and Kasznik, R. (2004) 'SFAS 123 stock-based compensation expense and equity market values', The Accounting Review Vol. 79, pp.251-275.
2. Beams, F.A., Anthony, J.H., Clement, R.P. and Lowensohn, S.H. (2006) Advanced Accounting, 9th ed., New Jersey: Person Hall.
3. Bollen, L., Vergauwen, P. and Schnieders, S. (2005) 'Linking intellectual capital and intellectual property to company performance', Management Decision, Vol. 43, No. 9, pp.1161-1185.
4. Bontis, N. (1998) 'Intellectual capital: An exploratory study develops measures and model', Management Decision, Vol. 36, No. 2, pp.63-76.
5. Chen, J., Zhu, Z. and Xie, H.Y. (2004) 'Measuring intellectual capital: a new model and empirical study', Journal of Intellectual Capital, Vol. 5, No. 1, pp.192-212.
6. Chen, M.C., Cheng, S.J. and Hwang, Y.C. (2005) 'An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance', Journal of Intellectual Capital, Vol. 6, No. 2, pp.159-176.
7. Choi, Y.B., Krause, J.S., Imperio, M.A., Macchio, S.P. and Rill, K.A. (2005) 'Applications of 'human factors' in wireless telecommunications service delivery', Int. J. Services and Standards, Vol. 1, No. 3, pp.287-298.
8. Collis, D.J. and Montgomery, C.A. (1995) 'Competing on resource strategy in the 1990s', Harvard Business Review, Vol. 73, pp.118-128.
9. Edvinsson, L. and Malone, M.A. (1997) Intellectual Capital: Realising Your Company's True Value by Finding Its Hidden Brainpower, Harper Business.
10. Edvinsson, L. and Sullivan, P. (1996) 'Developing a model for managing intellectual capital', European Management Journal, Vol. 14, No. 4, pp.356-364.
11. Financial Accounting Standards Board (FASB) (2001a) 'SFAS no. 141', Business Combinations, Financial Accounting Standards Board.
12. Financial Accounting Standards Board (FASB) (2001b) 'SFAS no. 142', Goodwill and Other Intangible Assets, Financial Accounting Standards Board.
13. Galbraith, J.K. (1969) The New Industrial State, Harmondsworth: Penguin.
14. Green, W.H. (2003) Econometric Analysis, 5th ed., Prentice Hall.
15. Guilford, J.P. (1965) Fundamental Statistics in Psychology and Education, 4th ed., New York, NY: McGraw-Hill.
16. Hermans, R. and Kauranen, I. (2005) 'Value creation potential of intellectual capital in biotechnology - empirical evidence from Finland', R&D Management, Vol. 35, No. 2, pp.171-185.
17. Hung, Y.C. and Chang, E.L. (2006) 'Measurement scale of intellectual capital for the information service industry', Int. J. Services and Standards, Vol. 2, No. 2, pp.154-175.
18. Joia, L.A. (2000) 'Measuring intangible corporate assets: Linking business strategy with intellectual capital', Journal of Intellectual Capital, Vol. 1, No. 1, pp.68-84.
19. Joreskog, K.G. and Sorbom, D. (1993) LISREL 8: Structural Equation Modeling with the SIMPLIS Command Language, Hillsdale, NJ: Erlbaum Associates.
20. Lev, B. (2001) Intangibles: Management, Measurement, and Reporting Washington, DC: The Brookings Institution.
21. Lin, P., Lin, L.C. and Koong, K.S. (2006) 'Performance assessment of functional managers in the high-technology sector', Int. J. Services and Standards, Vol. 2, No. 1, pp.32-51.
22. Martinez-Torres, M.R. (2006) 'A procedure to design a structural and measurement model of intellectual capital: An exploratory study', Information and Management, Vol. 43, pp.617-626.
23. Nunnally, J.C. (1987) Psychometric Theory, 2nd ed., New York, NY: McGraw-Hill.
24. Read, C., Roos, J., Dualeavy, J., Schulman, D. and Bramante, J. (2001) eCFO: Sustaining Value in the New Corporation, London: John Wiley.
25. Roos, J., Roos, G., Dragonetti, N. and Edvinsson, L. (1997) Intellectual Capital: Navigating in the New Business Landscape, London: Macmillan Business.
26. The Danish Trade and Industry Development Council (1997) Intellectual Capital Accounts Reporting and Managing Intellectual Capital, The Danish Trade and Industry Development Council.
27. Tsai, B.H. and Chang, E.L. (2007) 'Innovation, market share and firm value: Evidence from personal computer industries', Int. J. Services and Standards, Vol. 3, No. 1, pp.79-96.
28. Tsai, W.H., Chien, S.W., Fan, Y.W. and Cheng, M.S. (2005) 'Critical management issues in implementing ERP: Empirical evidences from Taiwanese firms', Int. J. Services and Standards, Vol. 1, No. 3, pp.299-318.
29. Tseng, C.Y. and Goo, Y.J. (2005) 'Intellectual capital and corporate value in an emerging economy: Empirical study of Taiwanese manufacturers', R&D Management, Vol. 38, No. 2, pp.187-201.
30. Wang, W.Y. and Chang, C.F. (2005) 'Intellectual capital and performance in causal models - evidence from the information technology industry in Taiwan', Journal of Intellectual Capital, Vol. 6, No. 2, pp.222-236.