Marco Giuliani | Università Politecnica delle Marche, Italy (original) (raw)

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Papers by Marco Giuliani

Journal of Financial Reporting and Accounting, 2011

Purpose–The purpose of this paper is to identify a definition of goodwill related to how companie... more Purpose–The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of mandatory ...

As a response to the absence of an exhaustive generally accepted accounting principle handling th... more As a response to the absence of an exhaustive generally accepted accounting principle handling the issue of intangibles, academics and practitioners have developed a plethora of models, methods and tools for identifying, measuring and valuing intangibles. Conscious of this situation, some authors have started asking for empirical studies of how these models make the IC issue clearer to stakeholders in general and specifically to the capital market .

Journal of Intellectual Capital, 2011

Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital ... more Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value. Design/methodology/approach – This study is based on a case study (“Ankon”) developed by adopting a modest interventionist approach. Findings – This study highlights the

Journal of Intellectual Capital, 2009

Purpose–The purpose of this paper is to contribute to the understanding of intellectual capital (... more Purpose–The purpose of this paper is to contribute to the understanding of intellectual capital (IC) by adopting a temporal lens and emphasizing the role time plays in IC analysis. Design/methodology/approach–An action research case study (Alpha) related to a joint ...

Journal of Human Resource Costing & Accounting, 2009

Purpose -This research aims at analyzing how models emanating in the managerial discourse of IC r... more Purpose -This research aims at analyzing how models emanating in the managerial discourse of IC relates to how firms disclose IC in accordance with IFRS3 in financial statements.

Vine, 2009

Purpose–The aim of this paper is to understand how many and what intangible assets firms from two... more Purpose–The aim of this paper is to understand how many and what intangible assets firms from two different contexts disclose in order to comprehend whether an accounting harmonization is actually reached in practice and what are the eventual hurdles to ...

Journal of Financial Reporting and Accounting, 2011

Purpose–The purpose of this paper is to identify a definition of goodwill related to how companie... more Purpose–The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of mandatory ...

As a response to the absence of an exhaustive generally accepted accounting principle handling th... more As a response to the absence of an exhaustive generally accepted accounting principle handling the issue of intangibles, academics and practitioners have developed a plethora of models, methods and tools for identifying, measuring and valuing intangibles. Conscious of this situation, some authors have started asking for empirical studies of how these models make the IC issue clearer to stakeholders in general and specifically to the capital market .

Journal of Intellectual Capital, 2011

Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital ... more Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value. Design/methodology/approach – This study is based on a case study (“Ankon”) developed by adopting a modest interventionist approach. Findings – This study highlights the

Journal of Intellectual Capital, 2009

Purpose–The purpose of this paper is to contribute to the understanding of intellectual capital (... more Purpose–The purpose of this paper is to contribute to the understanding of intellectual capital (IC) by adopting a temporal lens and emphasizing the role time plays in IC analysis. Design/methodology/approach–An action research case study (Alpha) related to a joint ...

Journal of Human Resource Costing & Accounting, 2009

Purpose -This research aims at analyzing how models emanating in the managerial discourse of IC r... more Purpose -This research aims at analyzing how models emanating in the managerial discourse of IC relates to how firms disclose IC in accordance with IFRS3 in financial statements.

Vine, 2009

Purpose–The aim of this paper is to understand how many and what intangible assets firms from two... more Purpose–The aim of this paper is to understand how many and what intangible assets firms from two different contexts disclose in order to comprehend whether an accounting harmonization is actually reached in practice and what are the eventual hurdles to ...

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