DocumentCode
2537757
Title
Study on the Relevance of Intangible Assets and Companys Values Based on the Listed Companies of IT Industry
Author
Wu, Zhanxia ; Ma, Haojun
Author_Institution
Accounting Sch., Inst. of Foreign Trade, Shanghai, China
fYear
2012
fDate
12-14 Oct. 2012
Firstpage
199
Lastpage
202
Abstract
With the rapid development of knowledge economy, how to operate and manage intangible assets effectively has become an important way and urgent task for company to increase its value. According to the new accounting principal, we try to analyze the value relevance of intangible assets based on information technology industry with theoretical significance of the value relevance of different kinds of intangible assets.
Keywords
accounts data processing; asset management; information technology; knowledge management; IT industry; accounting principal; company value; information technology industry; intangible asset management; knowledge economy; value relevance; Companies; Correlation; Industries; Patents; Standards; Stock markets; Intangible Assets; Technology; Use Right; Value Relevance;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location
Shanghai
Print_ISBN
978-1-4673-4469-2
Type
conf
DOI
10.1109/BCGIN.2012.58
Filename
6382499
Link To Document