A dynamic mechanism of value creation: A model for intangible assets

被引:0
|
作者
Matsuda, J [1 ]
Hall, M [1 ]
机构
[1] Nakamura Gakuen Univ, Fukuoka, Japan
关键词
D O I
暂无
中图分类号
TP [自动化技术、计算机技术];
学科分类号
0812 ;
摘要
The focus of this paper is importance that intangible assets play in creating value. The model "A Dynamic Mechanism of Value Creation" presented in this paper shows how intangible assets create and extract value. In addition, the important role accounting must take in order to disclose the profit and loss and the financial state to all interested parties inside and outside of the company is brought out.
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页码:261 / 262
页数:2
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