Management incentives to recognise intangible assets

Russell, Mark (2015) Management incentives to recognise intangible assets. Accounting and Finance, . doi:10.1111/acfi.12154

Author Russell, Mark
Title Management incentives to recognise intangible assets
Journal name Accounting and Finance   Check publisher's open access policy
ISSN 0810-5391
Publication date 2015
Year available 2015
Sub-type Article (original research)
DOI 10.1111/acfi.12154
Open Access Status Not Open Access
Total pages 24
Place of publication Richmond, VIC Australia
Publisher Wiley-Blackwell Publishing Asia
Collection year 2016
Language eng
Formatted abstract
The paper examines whether the introduction of the international financial reporting standards (IFRS) in Australia changed management incentives to recognise intangible assets. We examine post-IFRS changes in managerial opportunism and economic benefits associated with the recognition of intangible assets. We find evidence after IFRS of significant change in intangible asset recognition concurrent with share issues. We also find that the association between economic benefits and intangible assets changed following IFRS. Evidence is provided that the economic benefits associated with goodwill were enhanced by IFRS, whereas IIA and E&E asset information became less useful to financial report users.
Keyword Intangible asset recognition
International Financial Reporting Standards
Management incentives
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2016 Collection
UQ Business School Publications
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Created: Thu, 01 Oct 2015, 13:55:04 EST by Karen Morgan on behalf of UQ Business School