代写论文：无形资产
根据Roger Marshall（2014），以知识为基础的公司往往是轻资产由于其业务流程是基于知识的资产，而不是实物资产。然而，这些公司总是具有巨大的市场价值，这表明可能有一些无形资产没有确认，这并不能反映企业的真实价值。因此，对这些公司而言，需要披露无形资产的质量信息.。布劳格和lekihi（2009）进一步支持财务报表不再是知识型企业提供全面的分析；因此，无形资产的价值悖论可能是合格的无形资产的附加值，更难以解决。在这种情况下，它可能没有足够的投资者和股东作出明智的决定。根据经合组织的研究（2011），不仅是知识型公司增加无形资产的披露也是年轻的企业，这也支持了桑切斯（2011）的项目，由专家从学术界，2010在西班牙政府和企业表明，可靠的和可比的无形资产信息披露是大有益处的公司。披露无形资产，不仅有利于这些类型的公司，但其股东。荷兰（2004）解释说，有时候股东更容易忽视企业无形资产；无形资产信息披露的公司应该告诉股东如何创造价值，价值多少是由无形资产所创造的。因此，披露无形资产以告知股东了解无形资产的重要性至关重要.。然而，paugam（2014）认为，这些公司披露无形资产无形资产产生长期的公司的财富，这是没有必要的，它最终会出现在公司的声明。
此外，阿米尔和利（1996）补充财务信息出现在股票价格相关的行动电话公司而不是传统的会计披露阿米尔和利（1996）、塔斯克（1998）和Lev（1999），他们与查诺文表明会计披露就不足，大量的无形资产，公司因此公司不能仅仅依靠披露无形资产。
According to Roger Marshall (2014), the knowledge-based companies are often capital light due to their business processes are based on the knowledge assets rather than physical assets. However, those companies are always having huge market value which shows there might be some intangible assets have not recognized which will not reflect the firm’s true value. Therefore, a quality disclosure of intangible assets is required for those companies. Blaug and Lekihi (2009) further supported that financial statement and report are no longer providing comprehensive analysis for knowledge-based companies; therefore, the value paradox of intangible assets may not be solved as it is more difficult for qualifying the extra value of intangible assets. In that case, it is may not enough for investors and shareholders to make a well-informed decision. Based on the OECD’s research (2011), not only knowledge-based companies increase their intangible assets disclosures but also younger companies, which also supported by Sanchez (2011)’s project which carried out by expertise from academia, government and companies in Spain in 2010 showed that a reliable and comparable disclosure of intangible assets is highly beneficial from these companies. Disclosure intangible assets not only benefit those kinds of companies but their shareholders. Holland (2004) explained that sometimes shareholders are more ease to overlook corporate intangibles; companies should have disclosures of intangible assets to tell shareholders how they created value and how much value is created by the intangible assets. Therefore, it is crucial to disclose intangible assets to inform shareholders that will understand the importance of intangible assets. However, Paugam (2014) argues that it is not necessary for those companies to disclose their intangible assets as intangibles generate wealth for companies in the long-run, it will eventually showed up in firm’s statement.
Moreover, Amir and Lev (1996) complement that non-financial information appears more relevant in stock price for cellular companies instead of traditional accounting disclosures and Amir and Lev (1996),Tasker (1998) and Lev and Zarowin (1999), they indicate that the accounting disclosures alone would be inadequate for firm with substantial intangible assets, therefore, companies cannot simply reply on disclose intangible assets.
