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FOREWORD; ACKNOWLEDGEMENTS; BRIEF CONTENTS; TABLE OF CONTENTS; ABSTRACT; ZUSAMMENFASSUNG; LIST OF ABBREVIATIONS; LIST OF FIGURES; LIST OF TABLES; 1. INTRODUCTION; 1.1. Relevance and Motivation of this Study; 1.2. Purpose and Methodology of this Study; 2. THE FUNDAMENTALS OF FINANCIAL ACCOUNTING ANDREPORTING; 2.1. Introduction to the Chapter; 2.2. Justification for the Existence of Financial Accounting and Reporting; 2.2.1. Neoclassical Economic and Finance Theory; 2.2.2. New Institutional Economics and Principal Agent Theory
2.2.3. Summary and Consequences for the Design of Financial Accounting and Reporting2.3. Principles of Capital Markets-Oriented Financial Accounting and Reporting; 2.3.1. Primary User Group and Objectives of International Financial Reporting Standards; 2.3.2. Definition and Criteria of Decision-Useful Information; 2.4. Preliminary Summary; 3. FOUNDATION AND CHALLENGES OF INTANGIBLE VALUES INFINANCIAL ACCOUNTING AND REPORTING; 3.1. Introduction to the Chapter; 3.2. Characteristics and Attributes of Intangibles; 3.2.1. Definition and Distinction of Intangibles
3.2.2. Economic Properties of Intangible Values3.2.3. Classification of Intangible Values; 3.3. Intangibles and International Financial Reporting Standards; 3.3.1. Initial Recognition and Measurement of Intangible Assets; 3.3.2. Subsequent Measurement; 3.3.3. Current Disclosure Requirements for Intangible Assets; 3.3.4. Constraints and their Impact; 3.4. Concepts to Improve Financial Accounting and Reporting of Intangible Values; 3.4.1. Extended Reporting within the Classic Presentation Formats; 3.4.2. Proposals for an Extended Business Reporting of Intangible Values
3.5. Consequences for the Further Analysis4. FINANCIAL ANALYSTS AS USERS OF FINANCIAL ACCOUNTINGAND REPORTING INFORMATION; 4.1. Introduction to the Chapter; 4.2. Fundamentals of Financial Analysts; 4.2.1. Definition and Responsibilities of Financial Analysts; 4.2.2. Classification and Different Types of Financial Analysts; 4.2.3. Financial Analysts as Providers of Useful Information; 4.3. The Elements of Financial Analysts' Decision-Making; 4.3.1. Collecting Information; 4.3.2. Information Processing; 4.3.3. Distribution of Information
4.4. Financial Analysts and Information on Intangible Values4.4.1. Methods Employed by Equity Analysts; 4.4.2. Methods Employed by Fixed Income Analysts; 4.4.3. Behavioral Aspects; 4.4.4. Other Aspects; 4.5. Summary and Implications for this Study; 5. EMPIRICAL ANALYSES OF THE PERSPECTIVE OF FINANCIALANALYSTS ON INFORMATION ABOUT INTANGIBLES; 5.1. Introduction to the Chapter; 5.2. Content-Analysis of Sell-Side Research Reports; 5.2.1. Purpose of this Content Analysis; 5.2.2. General Objectives and Methodology of Content Analysis; 5.2.3. Prior Content Analyses in Accounting Research
2.2.3. Summary and Consequences for the Design of Financial Accounting and Reporting2.3. Principles of Capital Markets-Oriented Financial Accounting and Reporting; 2.3.1. Primary User Group and Objectives of International Financial Reporting Standards; 2.3.2. Definition and Criteria of Decision-Useful Information; 2.4. Preliminary Summary; 3. FOUNDATION AND CHALLENGES OF INTANGIBLE VALUES INFINANCIAL ACCOUNTING AND REPORTING; 3.1. Introduction to the Chapter; 3.2. Characteristics and Attributes of Intangibles; 3.2.1. Definition and Distinction of Intangibles
3.2.2. Economic Properties of Intangible Values3.2.3. Classification of Intangible Values; 3.3. Intangibles and International Financial Reporting Standards; 3.3.1. Initial Recognition and Measurement of Intangible Assets; 3.3.2. Subsequent Measurement; 3.3.3. Current Disclosure Requirements for Intangible Assets; 3.3.4. Constraints and their Impact; 3.4. Concepts to Improve Financial Accounting and Reporting of Intangible Values; 3.4.1. Extended Reporting within the Classic Presentation Formats; 3.4.2. Proposals for an Extended Business Reporting of Intangible Values
3.5. Consequences for the Further Analysis4. FINANCIAL ANALYSTS AS USERS OF FINANCIAL ACCOUNTINGAND REPORTING INFORMATION; 4.1. Introduction to the Chapter; 4.2. Fundamentals of Financial Analysts; 4.2.1. Definition and Responsibilities of Financial Analysts; 4.2.2. Classification and Different Types of Financial Analysts; 4.2.3. Financial Analysts as Providers of Useful Information; 4.3. The Elements of Financial Analysts' Decision-Making; 4.3.1. Collecting Information; 4.3.2. Information Processing; 4.3.3. Distribution of Information
4.4. Financial Analysts and Information on Intangible Values4.4.1. Methods Employed by Equity Analysts; 4.4.2. Methods Employed by Fixed Income Analysts; 4.4.3. Behavioral Aspects; 4.4.4. Other Aspects; 4.5. Summary and Implications for this Study; 5. EMPIRICAL ANALYSES OF THE PERSPECTIVE OF FINANCIALANALYSTS ON INFORMATION ABOUT INTANGIBLES; 5.1. Introduction to the Chapter; 5.2. Content-Analysis of Sell-Side Research Reports; 5.2.1. Purpose of this Content Analysis; 5.2.2. General Objectives and Methodology of Content Analysis; 5.2.3. Prior Content Analyses in Accounting Research