haku: @indexterm intangible assets / yhteensä: 68
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| Tekijä: | Ong, A. |
| Otsikko: | Corporate Leverage and Accounting Treatment of Intangible Assets in the UK |
| Lehti: | Southeuropean review of business finance and accounting
2003 : JAN, VOL. 1:1, p. 73-93 |
| Asiasana: | COMPANIES GEARING ACCOUNTING INTANGIBLE ASSETS UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | Several studies have identified the potential association between corporate leverage (gearing) and accounting choice. This paper examines accounting practices in the food, drink and media industries in the UK. Financial statements from 1993-1997 were collected. A number of hypotheses are tested using a theoretical framework. The results indicate that capitalization of intangible assets is associated with the level of corporate leverage. Further analysis showed that it is actually the relative, and not th absolute, values of intangible assets which determined a strong statistical relationship between the extent of leverage and intangible assets. |
SCIMA