The measurement and valuation of intangible assets are a matter of considerable interest to managers, investors, and accounting-standard setters. Important decisions concerning intangibles are hampered by the lack of systematic and comparable measures for these increasingly important assets. In this study, we provide an approach to estimating the value of intangible assets that are not recorded...

An integrated development environment (IDE) monitors all the changes that a user makes to source code modules and responds accordingly by flagging errors, by reparsing, by rechecking, or by recompiling modules and by adjusting visualizations or other information derived from a module. A module manager is the central component of the IDE that is responsible for this behavior. Although the overal...

This study aims to analyze the effect of respectful treatment and institutional image on tax compliance. used a survey method individual non-employee taxpayers at Primary Tax Office (KPP) in Regional DJP I, East Java, totaling 304 respondents. The data were analyzed using Structural Equation Modeling (SEM). research findings showed that strength Crowding Theory Trust Theory, extrinsic intervent...

I examine the impact of management cash flow forecasts on investors and analysts. The news in management cash flow forecasts is priced beyond total earnings news. Analysts revise earnings forecasts more for the news in these forecasts than for the news in accruals. I further find that the market’s higher pricing of cash flow forecast news is greater for firms 1) with bad earnings news, 2) in fi...

Abstract Archaeological compliance is defined by state and federal legislation the constrained, precise language in which it written. Rules policies operationalize law but provide some flexibility its interpretation implementation. The pronounced use of “legal” “scientific” archaeological can be considered insensitive or offensive to tribal members when discussing disposition care remains belon...