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The measurement and recognition of intangible assets: then and now

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  • Claire Eckstein

Abstract

“In the Fortune 500 there are thousands upon thousands of statistics that reveal very little that’s meaningful about the corporations they purportedly describe. At least that’s the verdict of a growing number of forward-thinking market watchdogs, academics, accountants, and others.”(Fortune, April 2001). In today’s economy value is often created by intangible (intellectual) capital. The accounting profession has not met the challenge of measuring and reporting the results of knowledge-based entities. The Federal Reserve Bank of Philadelphia estimates that in the year 2000 more than US$ 1 trillion was invested in Intangibles. The problems relating to the measurement and recognition of intangibles are international in scope.

Suggested Citation

  • Claire Eckstein, 2004. "The measurement and recognition of intangible assets: then and now," Accounting Forum, Taylor & Francis Journals, vol. 28(2), pages 139-158, June.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:2:p:139-158
    DOI: 10.1016/j.accfor.2004.02.001
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    Cited by:

    1. Jegoo Lee & Sang-Joon Kim, 2017. "Curvilinear Relationship between Corporate Innovation and Environmental Sustainability," Sustainability, MDPI, vol. 9(7), pages 1-15, July.
    2. John Bae & Sang‐Joon Kim & Hannah Oh, 2017. "Taming polysemous signals: The role of marketing intensity on the relationship between financial leverage and firm performance," Review of Financial Economics, John Wiley & Sons, vol. 33(1), pages 29-40, April.
    3. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
    4. Bae, John & Kim, Sang-Joon & Oh, Hannah, 2017. "Taming polysemous signals: The role of marketing intensity on the relationship between financial leverage and firm performance," Review of Financial Economics, Elsevier, vol. 33(C), pages 29-40.
    5. Martin Falk & Yvonne Wolfmayr, 2009. "The Extent, Characteristics and Impacts of FDI and Multinational Firm Activities. A Firm Level Analysis," WIFO Studies, WIFO, number 41155.
    6. Martin Falk, 2013. "New Empirical Findings for International Investment in Intangible Assets. WWWforEurope Working Paper No. 30," WIFO Studies, WIFO, number 46891.
    7. Christian Nielsen & Gunnar Rimmel & Tadanori Yosano, 2015. "Outperforming markets: IC and the long-term performance of Japanese IPOs," Accounting Forum, Taylor & Francis Journals, vol. 39(2), pages 83-96, June.
    8. C. Ollier Bessieux & Marie Chavent & V. Kuentz & E. Walliser, 2009. "Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France," Post-Print halshs-00458968, HAL.
    9. Georg Licht & Bettina Peters & Christian Köhler & Franz Schwiebacher, 2014. "The Potential Contribution of Innovation Systems to Socio-Ecological Transition. WWWforEurope Deliverable No. 4," WIFO Studies, WIFO, number 47502.
    10. Vo, Duc, 2018. "Should Bankers Be Concerned with Intellectual Capital? A Study of the Thai Banking Sector," MPRA Paper 103275, University Library of Munich, Germany.
    11. Khallaf, Ashraf, 2012. "Information technology investments and nonfinancial measures: A research framework," Accounting forum, Elsevier, vol. 36(2), pages 109-121.
    12. Rodgers, Waymond & Degbey, William Y. & Housel, Thomas J. & Arslan, Ahmad, 2020. "Microfoundations of collaborative networks: The impact of social capital formation and learning on investment risk assessment," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
    13. El-Tawy, Nevine & Tollington, Tony, 2013. "Some thoughts on the recognition of assets, notably in respect of intangible assets," Accounting forum, Elsevier, vol. 37(1), pages 67-80.
    14. Tadanori Yosano & Christian Nielson Gunnar Rimmel, 2014. "Japanese IPO Intellectual Capital Information Disclosures and the Effects on their Long-Term Stock Price Performance," Discussion Papers 2014-33, Kobe University, Graduate School of Business Administration.
    15. Matteo Migheli, 2013. "Relational capital, profitability and access to credit: evidence from a sample of Italian small firms," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 60(2), pages 221-233, June.
    16. Y. Biondi & P. Giannoccolo & A. Reberioux, 2010. "Financial disclosure and the Board: A case for non-independent directors," Working Papers 689, Dipartimento Scienze Economiche, Universita' di Bologna.

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