Title:
The Reporting of Intangible Assets: A Comparison of Universities
and Public Companies in Australia
Abstract: This paper considers the reporting of Intangible
Assets by universities and public companies in Australia. It seeks
to answer three questions: whether there is greater emphasis on reporting
tangible rather than intangible assets in both sectors; whether there was
under-reporting of intangible assets; and which sector was reporting higher
intangible assets. The researchers use the most recent available data
to carry out their analysis.
Author: Bill
Martin, John Byrne, and Edward Halpin