Abstract
The purpose of this thesis is to shed light on the usefulness of information on intangible values to the primary users of IFRSs, i.e. the capital providers of an entity. As outlined, financial analysts are extensive users of information derived from financial reports. With some restrictions, they may even be deemed to represent the capital providers. Hence, this thesis focuses on financial analysts and their decisionmaking. To structure the research process, several research questions were identified.
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© 2015 Springer Fachmedien Wiesbaden
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GrĂ¼ber, S. (2015). Empirical Analyses of the Perspective of Financial Analysts on Information about Intangibles. In: Intangible Values in Financial Accounting and Reporting. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-06550-8_5
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DOI: https://doi.org/10.1007/978-3-658-06550-8_5
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Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-06549-2
Online ISBN: 978-3-658-06550-8
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