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The application of intangible asset accounting and discretionary policy choices in the UK football industry

Rowbottom, Nicholas (2002) The application of intangible asset accounting and discretionary policy choices in the UK football industry. The British Accounting Review, 34. pp. 335-355.

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Identification Number/DOI: Doi:10.1006/S0890-8389(02)00097-5

This paper investigates the use of intangible asset accounting and the selection of accounting policies in the football industry, an environment where discretionary choices were available concerning accounting for transfer fees. Additionally, companies in this dynamic and socially influential industry are unique in recognising investments in human resources on the balance sheet. Proxies representing the level of tax costs, equity depletion, underwriter pressure and auditors used are found to have significant associations with policy selection. This contributes to the debate over the role of discretionary choices, particularly regarding the accounting treatment available for intangible assets, in financial reporting.

Type of Work:Article
Date:2002 (Publication)
School/Faculty:Schools (1998 to 2008) > School of Business
Department:Department of Accounting & Finance
Subjects:HF5601 Accounting
Institution:University of Birmingham
Copyright Holders:Elsevier Inc
ID Code:1278
Refereed:YES
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