ENGLISH

DO FINANCIAL STATEMENTS PROVIDE ADEQUATE INFORMATION ABOUT THE CAPITALIZATION OF COSTS RELATED TO INTANGIBLE ASSETS?: AN EMPIRICAL RESEARCH ON ITALIAN LISTED COMPANIES

By Stefania Vignini

Book information

Publisher
Review of Innovation and Competitiveness
Year
2015
ISSN
1849-8795
Language
english
Format
PDF
Filesize
603 kB (617689 bytes)
Series
2015 (1) 1
Volume
1
Pages
22\22
Time added
2016-03-30 08:09:00
CapitalizationIAS/IFRSIntangiblesManagerial accounting systemsMeasurement

Description

The aim of our research is to verify if Italian listed companies financial statements provide adequate information about the capitalization of costs related to intangible assets and if the information provided are reliable.Moreover, we investigated if they merely comply with law or provide additional information on cost capitalization and reveal if internal control systems (especially managerial accounting systems) or other information systems are applied to support the measurement process and the cost control, thus guaranteeing the verifiability and representational faithfulness of the information disclosed. This paper is an empirical analysis and is concerned to investigate the financial statements of 250 Italian listed companies.

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