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Intangible Values in Financial Accounting and Reporting

An Analysis from the Perspective of Financial Analysts

  • Book
  • © 2015

Overview

Authors:
  1. Stephan Grüber

    1. St. Gallen, Switzerland

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  • Study in the field of economic sciences

  • Includes supplementary material: sn.pub/extras

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Table of contents (6 chapters)

  1. Front Matter

    Pages I-XXX
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  2. Introduction

    • Stephan Grüber
    Pages 1-6

  3. The Fundamentals of Financial Accounting and Reporting

    • Stephan Grüber
    Pages 7-34

  4. Foundation and Challenges of Intangible Values in Financial Accounting and Reporting

    • Stephan Grüber
    Pages 35-109

  5. Financial Analysts as Users of Financial Accounting and Reporting Information

    • Stephan Grüber
    Pages 110-165

  6. Empirical Analyses of the Perspective of Financial Analysts on Information about Intangibles

    • Stephan Grüber
    Pages 166-400

  7. Summary and Consequences for Reporting Intangible Values

    • Stephan Grüber
    Pages 401-413

  8. Back Matter

    Pages 415-530
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Keywords

About this book

Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.

Authors and Affiliations

  • St. Gallen, Switzerland

    Stephan Grüber

About the author

Dr. Stephan Grüber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing.

Bibliographic Information

  • Book Title: Intangible Values in Financial Accounting and Reporting

  • Book Subtitle: An Analysis from the Perspective of Financial Analysts

  • Authors: Stephan Grüber

  • DOI: https://doi.org/10.1007/978-3-658-06550-8

  • Publisher: Springer Gabler Wiesbaden

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Springer Fachmedien Wiesbaden 2015

  • Softcover ISBN: 978-3-658-06549-2Published: 23 July 2014

  • eBook ISBN: 978-3-658-06550-8Published: 18 July 2014

  • Edition Number: 1

  • Number of Pages: XXX, 530

  • Number of Illustrations: 58 b/w illustrations

  • Topics: Economics, general

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