Beschreibung
Academics and practitioners argue that intangible values have become significant value drivers of todays economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. Stephan Grüber examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.
Autorenporträt
Dr. Stephan Grüber obtained his doctorate degree at the University of St. Gallen (HSG), Institute of Accounting, Control and Auditing.
Herstellerkennzeichnung:
Springer Gabler in Springer Science + Business Media
Tiergartenstr. 15-17
69121 Heidelberg
DE
E-Mail: juergen.hartmann@springer.com
