Accounting for Innovation: Lessons Learnt from Mandatory and Voluntary Disclosure

Thomas Günther ()
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Thomas Günther: Dresden University of Technology

A chapter in Innovation and International Corporate Growth, 2010, pp 319-332 from Springer

Abstract: Abstract In recent decades, Western economies have experienced a shift from the industrial sector to the service sector. Consequently, the major production factors are no longer tangible assets such as materials, machines and equipment but knowledge and information. In this knowledge economy, intangible resources such as brands, customer and supplier relations, know-how, networks and patents play a major role.

Keywords: Balance Sheet; Earning Management; Intellectual Capital; Intangible Asset; Voluntary Disclosure (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-10823-5_19

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DOI: 10.1007/978-3-642-10823-5_19

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