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
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;
Conference_Titel :
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4673-4469-2
DOI :
10.1109/BCGIN.2012.58
