De plaats der invoerrechten en accijnzen in het Nederlandsch belastingstelsel II

Rede gehouden voor de Vereeniging voor Belastingwetenschap te Amsterdam dd. 16 Juni 1928.     

S. Budge. Vom theoretischen Nominalismus,Jahrbücher für National Oekonomie und Statistik” December 1919

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S. Budge. Vom theoretischen Nominalismus, Jahrbücher für National Oekonomie und Statistik December 1919Waren- oder Anweisungstheorie des Geldes. Archiv für Sozialwissenschaft und Sozialpolitik Band 46, Heft 3

     

The value relevance and reliability of reported goodwill and identifiable intangible assets

We examine the value relevance and reliability of reported goodwill and identifiable intangible assets under Australian GAAP from 1994 to 2003; a period characterised by relatively restrictive accounting treatment for goodwill and relatively flexible accounting treatment for identifiable intangible assets. Our findings, using an adaptation of Feltham and Ohlson (1995), suggest that for the average Australian company the information presented with respect to both goodwill and identifiable intangible assets is value relevant but not reliable. In particular, goodwill tends to be reported conservatively while identifiable intangible assets are reported aggressively.     

De Vreemde Oosterlingen en de lijfsdwang

Antwoord aau Mr. F. Alting Mees (zie Economist Februari en Maart).