Business and financial reporting in the new economy.

Intangible assets are proving to be the main driver of organisations in the New Economy. This study provides an insight into the disclosure practices of 20 US electronic companies and guided by the Balanced Scorecard, analyses the impact of disclosures, with specific focus on intangible assets, on s...

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Bibliographic Details
Main Authors: Loh, Yu Chze., Tan, Kay Kheng., Tan, Lay Har.
Other Authors: Tan, Patricia Mui Siang
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/8267
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Institution: Nanyang Technological University
Description
Summary:Intangible assets are proving to be the main driver of organisations in the New Economy. This study provides an insight into the disclosure practices of 20 US electronic companies and guided by the Balanced Scorecard, analyses the impact of disclosures, with specific focus on intangible assets, on stakeholders' assessment of companies' corporate performance.