Leandro Canibano
Autonomous University of Madrid (Spain)
Paloma Sanchez
Autonomous University of Madrid (Spain)
Abstract: This paper attempts to update the article Accounting for Intangibles: A literature review published at the Journal of Accounting Literature, 2000. Volume 19, through the analysis of the company cases and research papers presented at the International Conference The Transparent Enterprise. The Value of Intangibles held in Madrid (Spain), November 2002.
The paper reviews the conceptual problems and the theoretical and empirical evidence in relation to the following issues: Management and measurement of intangibles and intellectual capital; and Disclosure, Reporting and Capital Markets. We discuss how these issues can be applied, not only to companies, but to higher education and research institutions as well. In conjunction with research papers companies case studies are also reviewed.
The point of view of various stakeholders (policy makers, financial analysts, regulatory bodies, etc.) is taken into consideration in most of the sections of the paper. Finally, suggestions for future research are provided.
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