المؤلفون: Narváez Liceras, Alejandro

المصدر: Contabilidad y Negocios. 4(7):23-30

مصطلحات موضوعية: Management, Business Valuation, Cashflows, Updating Tax, Beta Coefficient, Half Cost Adjust To The Capital, Administración, Valoración De Empresas, Flujos De Caja, Tasa De Actualización, Coeficiente Beta, Costo Medio Ponderado De Capital

وصف الملف: PDF

الإتاحة: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/626/614Test
http://repositorio.pucp.edu.pe/index/handle/123456789/114770Test

المؤلفون: López Ávila, César Omar, Pontet Ubal, Norma, Volpi Suárez, Lourdes Yvonne

مصطلحات موضوعية: Valoración de empresas, Propiedad intangible, Intangible property, I+D, Intangibles, Reconocimiento y medición de activos, R & D, Intangible, Asset measurement and recognition

الوقت: Universidad Autónoma de Occidente. Calle 25 115-85. Km 2 vía Cali-Jamundí

وصف الملف: application/pdf; 16 páginas

العلاقة: Contabilidad y Negocios. Volumen 8, número 16 (2013); páginas 5-20; 20; 16; Pontet Ubal, N., López Ávila, C. O., & Volpi Suárez, L. Y. (2013). El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información. Contabilidad y Negocios, 8(16), 5-20. http://red.uao.edu.co//handle/10614/11978Test; Contabilidad y negocios; Abdolmohammadi, M. J. (2005). Intellectual capital disclosure and market capitalization. Journal of Intel-lectual Capital, 6 (3), 397-416.; Aboody, D., & B. Lev (2000). Information asymmetry, R&D, and insider gains. The Journal of Finance, 55(6), 2747-2766.; Amir, E., & B. Lev (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics, 22, 3-30.; Bonache, J. (1998). Los estudios de casos como estrategia de investigación: características, críticas y defensas. Docu-mentos de trabajo. Madrid: Universidad Carlos III.; Botosan, C. A. (1997). Disclosure level and the cost of eq-uity capital. The Accounting Review, 72 (3), 323-349.; Brewer, J. & A. Hunter (1989). Multimethod Research: A Synthesis of styles. Newbury Park, C.A.: Sage Publica-tions.; Cazavan-Jeny, A., T. Jeanjean & P. Joos (2011). Accounting choice and future performance: The case of R&D ac-counting in France. Journal of Accounting and Public Policy, 30 (2), 145-165.; CUTI (2011). Resultados Encuesta Anual de CUTI - Año 2010. Encuesta Económica Anual de Cámara Uru-guaya de Tecnologías de la Información.; Deng, Z. & B. Lev (2006). In-process R&D: To capital-ize or expense? Journal of Engineering and Technology Management, 23 (1-2), 18-32.; Devine, C. T. (1985). Essays in Accounting Theory. Volumen V. Sarasota: American Accounting Association.; Entwistle, G. M. (1999). Exploring the R&D disclosure environment. Accounting Horizons, 13 (4), 353-385.; Gelb, D. S. (2002). Intangible assets and firms’ disclosures: An empirical investigation. Journal of Business Finance & Accounting, 29 (3&4), 457-476. Gerpott, T. J., S. E. Thomas & A. P. Hoffmann (2008). Intangible asset disclosure in the telecommunications industry. Journal of Intellectual Capital, 9 (1), 37-61. Graham, J., C. Harvey & S. Rajgopal (2005). The eco-nomic implications of corporate financial reporting. Journal of Accounting and Economics, 40, 3-73.; Healy, P. M., A. P. Hutton & K. G. Palepu (1999). Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Ac-counting Research, 16 (3), 485-520.; International Accounting Standards Board (2012). Inter-national Financial Reporting Standards IFRS 2012. Londres: International Accounting Standards Board.; Jones, D. (2007). Voluntary disclosure in R&D-intensive industries. Contemporary Accounting Research, 24 (2), 489-522.; Kang, H. & S. Gray (2011). Reporting intangible assets: Voluntary disclosure practices of top emerging mar-ket companies. The International Journal of Accounting (46), 402-423.; Kristandl, G. & N. Bontis (2007). The impact of volun-tary disclosure on cost of equity capital estimates in a temporal setting. Journal of Intellectual Capital, 8 (4), 577-594.; Lang, M. & R. Lundholm (1993). Cross-sectional deter-minants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31, 246-271.; Lev, B. (2001). Intangibles: Management, Measurement, and Reporting. Washington, DC: The Bookings Institution.; Lev, B. & T. Sougiannis (1996). The capitalization, amor-tization, and value-relevance of R&D. Journal of Accounting and Economics, 21, 107-138.; Lev, B., B. Sarath & T. Sougiannis (2005). R&D reporting biases and their consequences. Contemporary Account-ing Research, 22 (4), 977-1026.; Lev, B. & P. Zarowin (1999). The boundaries of financial reporting and how to extend them. Journal of Account-ing Research, 37 (2), 353-385.; Liang, C.J. & M.L. Yao (2005). The value-relevance of financial and nonfinancial information—Evidence from Taiwan’s information electronics industry. Review of Quantitative Finance and Accounting, 24, 135-175.; Lougee, B. & C. Marquardt (2004). Earnings infor-mativeness and strategic disclosure: An empirical examination of «Pro Forma» earnings. The Accounting Review, 79 (3), 769-795.; López, C., N. Pontet, A. Papariello & L. Hernandez (2012). Estudio exploratorio en los estados financieros y su incapacidad para valorar los activos intangibles en la economía basada en el conocimiento. Anales VIII Congreso Iberoamericano de Administración y Contabi- lidad. Lima, 3-17.; Orens, R., W. Aerts & N. Lybaert (2009). Intellectual capital disclosure cost of finance and firm value. Man-agement Decision, 47 (10), 1536-1554.; Sonnier, B.M. (2008). Intellectual capital disclosure: High-tech versus traditional sector companies. Journal of Intellectual Capital, 9 (4), 705-722.; Stake, R. E. (2000). The art of case study research. Thousand Oaks: Sage.; Tasker, S. (1998). Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure. Review of Accounting Studies, 3, 137-167.; Upton, W. S., Jr. (2001). Business and Financial Reporting, Challenges from the New Economy. Financial Account-ing Series No. 219-A Norwalk: Financial Accounting Standars Board.; US Financial Accounting Standards Board (2011). State-ment of financial accounting standards. Norwalk: Financial Accounting Standards Board.; Vergauwen, P., L. Bollen & E. Oirbans (2007). Intellec-tual capital disclosure and intangible value drivers: An empirical study. Management Decision, 45 (7), 1163-1180.; Welker, M. (1995). Disclosure policy, information asym-metry, and liquidity in equity markets. Contemporary Accounting Research, 11 (2), 801-827.; Yin, R. (2003). Case study research: design and methods, Tercera edición. Londres: Sage Publications.; Yu, H. C., W. Y. Wang & C. Chang (2009). The pricing of intellectual capital in the IT industry. Working paper. Social Science Research Network. http://ssrn.comTest.; Zéghal, D. & A. Maaloul (2011). The accounting treatment of intangibles: A critical review of the literature. Accounting Forum, 35(4), 262-274.; Zéghal, D., R. Mouelhi & H. Louati (2007). An analysis of the determinants of research & development volun-tary disclosure by Canadian firms. The Irish Accounting Review, 14 (2), 61-89.; http://red.uao.edu.co//handle/10614/11978Test

الإتاحة: http://red.uao.edu.co//handle/10614/11978Test

المؤلفون: Alejandro Narváez Liceras

المصدر: Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, Vol 4, Iss 7 (2009)

مصطلحات موضوعية: valoración de empresas, flujos de caja, tasa de actualización, coeficiente beta, costo medio ponderado de capital, Business, HF5001-6182, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

العلاقة: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/626Test; https://doaj.org/toc/1992-1896Test; https://doaj.org/toc/2221-724XTest

الوصول الحر: https://doaj.org/article/e236bfb2e22b497a9b75042331770cdfTest

المؤلفون: Narváez Liceras, Alejandro

المصدر: Contabilidad y Negocios; Vol. 4 Núm. 7 (2009); 23-30 ; 2221-724X ; 1992-1896

مصطلحات موضوعية: Business valuation, cashflows, updating tax, beta coefficient, half cost adjust to the capital, valoración de empresas, flujos de caja, tasa de actualización, coeficiente beta, costo medio ponderado de capital

وصف الملف: application/pdf

العلاقة: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/626/614Test; http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/626Test

الإتاحة: https://doi.org/10.18800/contabilidad.200901.003Test
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/626Test