Intangibles Accounting Regulations and the “Global Intangibles Economy”: Belief-Revision, Enforcement Theory and Financial Stability

  • Nwogugu M
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Abstract

… likely to issue financial statements that are aggressive (more likely to be fraudulent) under a … rules-based standards; and (ii) these results are persistent even under external pressure; (iii) … , and corporate investment), which in turn will tend to increase perceived or actual financial …

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Nwogugu, M. I. C. (2019). Intangibles Accounting Regulations and the “Global Intangibles Economy”: Belief-Revision, Enforcement Theory and Financial Stability. In Complex Systems, Multi-Sided Incentives and Risk Perception in Companies (pp. 341–420). Palgrave Macmillan UK. https://doi.org/10.1057/978-1-137-44704-3_5

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