Table of contents - Special Issue: Themed Issue on Intangible assets and the knowledge economy
Guest Editors: Professor Robert Watson
Banks, knowledge and crisis: a case of knowledge and learning failure
John HollandRegulators such as Turner have identified excessive securitization, high leverage, extensive market trading and a bonus culture, as being major factors in bringing about the bank…
National accounting for intangible assets in the knowledge economy
Iain ClacherThe purpose of this paper is to review the issues, difficulties, importance for public policy and current initiatives associated with developing a more comprehensive national…
Fair value accounting and intangible assets: Goodwill impairment and managerial choice
Suntharee LhaopadchanAdvocates of greater intangible asset reporting frequently make the criticism that the published financial statements of companies do not adequately reflect the value of…
Small and medium size enterprises and the knowledge economy: Assessing the relevance of intangible asset valuation, reporting and management initiatives
Robert WatsonThe growth of the so‐called “knowledge economy”, whereby the primary sources of firm value are claimed to be an increasing reliance upon the exploitation and management of…
Solvency II and XBRL: new rules and technologies in insurance supervision
Enrique Bonsón, Virginia Cortijo, Tomas Escobar, Francisco Flores, Sergio MonrealThe purpose of this paper is to analyse the way in which the insurance industry is facing the renewal of its regulatory framework with respect to the levels of solvency that…
The dual role of the government: securities market regulation in China 1980‐2007
Jingyun Ma, Fengming Song, Zhishu YangThe purpose of this paper is to examine the evolution of China's securities market regulation from 1980 to 2007 and the dual role of the government in this process.
High Court considers Icelandic bank's challenge to HM Treasury's use of emergency powers during 2008
Joanna GrayThe purpose of this paper is to report and comment on the High Court ruling on Icelandic bank's challenge to HM Treasury's use of emergency powers during 2008.
ISSN:
1358-1988Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof John Ashton