46中英文雙語(yǔ)外文文獻(xiàn)翻譯成品 無(wú)形資產(chǎn)披露來(lái)自約旦工業(yè)上市公司年報(bào)的證據(jù)

1、<p>　　外文標(biāo)題：Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies</p><p>　　外文作者：Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish</p><p>

2、　　文獻(xiàn)出處:Springer International Publishing , 2017</p><p>　　英文2309單詞，12988字符，中文3660漢字。</p><p>　　此文檔是外文翻譯成品，無(wú)需調(diào)整復(fù)雜的格式哦！下載之后直接可用，方便快捷！只需二十多元。</p><p><b>　　原文：</b></p>&

3、lt;p>　　Intangibles Disclosure: Evidence from Annual Reports of the Jordanian Industrial Public Listed Companies</p><p>　　Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish</p><p><b>　　

4、Abstract</b></p><p>　　This study investigates the disclosure practices pertaining the intangible assets (IA), given the limited attention given to intangibles reporting in the developing countries. Spe

5、ci?cally, this paper documents the disclosure practices, both mandatory and voluntary, related to intangibles by the industrial Jordanian ?rms, and to what extent they do report information about IA. This study con- trib

6、utes to the literature by providing empirical evidence from a developing country’s business environme</p><p>　　Keywords: Intangible assets IAS38 Disclosure Industrial PLCs Jordan</p><p>　　Introd

7、uction</p><p>　　One of the today’s challenges concerning ?nancial accounting is to cope with a world that is becoming more immaterial than material (Grojer 2001). The creation and deployment of the intangibl

8、e assets (IA) is becoming greater in the modern economies. As a result, the accounting profession has to respond to the rising issues of IA related to expensing versus capitalization (Knivs?a and Hùegh-Krohn 2000).

9、</p><p>　　Most companies in the developing countries, such as in Jordan, provide detailed information on their tangible assets, but they neglect reporting detailed information about their IA (Al-Hamadeen and

10、 Suwaidan 2014). This study contributes to the literature by focusing on the magnitude of disclosure as well as the level of compli- ance with IAS38 in the annual reports of the industrial publicly listed ?rms in Jordan.

11、</p><p>　　The disclosure of IA has naturally evolved as a response to the rapid growth and development of ?rms and their need to attract capital (Kampanje 2012). Accordingly, the disclosure of IA is outlined

12、 by the International Accounting Standards Board (IASB) at IAS38, which helps the capital providers to learn about the ?rms’ intangibles when they make economic decisions (Healy and Palepu 2001; Graham 2005; Lambert et a

13、l. 2007). IA empower companies and sustain compet- itiveness given the fact that th</p><p>　　Since the literature gives limited attention to the intangibles in the developing countries, this study focuses on

14、 IA disclosures in Jordan, where international accounting standards are mandated for all public corporations since the ?scal year 1990 (Alsharairi and Al-Abdullah 2008). Speci?cally, this study examines to what extent do

15、 the industrial publicly listed companies in Jordan disclose information about intangibles in their annual audited reports. Our investigation emphasizes the reporting</p><p>　　Literature Review</p>&l

16、t;p>　　Several studies in the different ?elds of accounting and other business disciplines investigate the reporting patterns and the in?uencing factors of intangibles’ dis- closure, mostly in North American and Europe

17、an samples (see for example, Choi et al. 2000; Stolowy et al. 2001; Rowbottom 2002; Busacca and Maccarrone 2007; Dahmash et al. 2009; Sahut et al. 2011; Jerman 2013; Kumar 2013; Devalle and Rizzato 2014; Frey and Oehler

18、2014). However, we know little about the special corporate disclosure</p><p>　　Among the main concerns of the researchers in the area of IA is valuation. Choi et al. (2000) present empirical evidence that re

19、veals that the reported ?nancial assets are positively valued by the ?nancial market and that the market’s valuation of a dollar of IA is lower than its valuation of other reported assets. Farther, Stolowy et al. (2001)

20、and Busacca and Maccarrone (2007) question the quality of intangible-related information under IFRS since that there is a dif?culty in the international</p><p>　　It could be argued that an increasing trend i

21、n disclosure of IA in annual reports is anticipated in the foreseeable future. Moreover, it could be noticed how rare research endeavors are on the developing countries, especially those of MENA region. Therefore, this s

22、tudy aims at investigating the extant practices of intangi- bles’ disclosure in Jordan. In the same vein, previous literature provides several implications for the current research (namely, Kang and Gray 2011; Kumar 2013

23、; Whitehouse 20</p><p>　　Research Design, Sample and Data</p><p>　　According to the reviewed literature, we consider the hypothesized relationships between the level of IA disclosure and three s

24、uggested factors: size, age and sub-sector of the reporting companies. Hence, we posit the following null hypotheses:</p><p>　　H01: There is no signi?cant positive relationship between the age of the company

25、 and the level of intangible assets disclosure.</p><p>　　H02: There is no signi?cant positive relationship between the market capitalization of the company and the level of intangible assets disclosure.</

26、p><p>　　H03: There is no signi?cant relationship between the sub-sector of the company and the disclosure of intangible assets.</p><p>　　The sample of the study includes the annual reports of all t

27、he 69 industrial companies that are listed on ASE and active during 2012. Two-stage reliability check of the developed research index is performed. First, the content of the research index is reviewed by two referees, wh

28、o are academics and specialized in ?nancial accounting, and second by performing stability tests (intra-rater) and ‘reproducibility test’. Therefore, Cohen’s kappa coef?cient is used to test the reli- ability of the rese

29、</p><p>　　Results and Discussion</p><p>　　Table 36.1 presents the results of the descriptive analysis related to the character- istics of the reporting companies. In fact, the industrial sector

30、in Jordan includes 28.4% of the total companies listed on ASE during the year 2012. A number of prior studies argue that the company’s age is among the most important factors that affect the level of disclosure (Delaney

31、and Huselid 1996; Xianbing and Anbumozhi 2009). In this study, age is divided into six different categories (see Table 36.1). Th</p><p>　　Table 36.3 Factors affecting the value of intangibles</p><

32、p>　　Table 36.3 illustrates the detailed factors tested under the reconciliation item. According to the disclosure requirements of IAS 8, IA are normally affected by several transactions including: Additions (from busi

33、ness combinations), Revaluations, Impairment and Amortization. The effect of these transactions is usually mentioned in the reconciliation of the carrying amount of intangibles at the beginning and the end of the period

34、(IAS38). Table 36.3 presents the transactions that affect intangibl</p><p>　　Conclusion</p><p>　　This study investigates the disclosure of IA in a developing country by evaluating both mandatory

35、 and voluntary disclosures reported by the publicly listed industrial companies in Jordan. Using an index developed based on both the relevant literature and the relevant accounting standards, data are collected from the

36、 annual reports of the ?scal year 2012 of all industrial companies listed on ASE in Jordan. The ?ndings reveal that disclosure about IA is little or none at all, indicating that the c</p><p>　　This paper doc

37、uments that only a quarter of the industrial companies in Jordan disclose at least one technical and non-technical information item about intangibles, respectively. The implications of such ?ndings are not favorable, ind

38、eed. It could be argued that the industrial sector in Jordan does not lend signi?cant importance to intangibles, which raises concerns about the sector’s long-term ability to maintain, create and sustain an innovative wo

39、rking environment within the organizations and</p><p>　　The nonparametric statistical tests provide that the relationships between each of</p><p>　　the proposed factors (i.e. age, market capital

40、ization and sub-sector) and the overall intangibles’ disclosure (in both parts technical vs. non-technical) vary. Consistent with the literature (for example, Kumar 2013), we report that company’s market capitalization i

41、s positively associated with intangibles’ disclosure in its technical part. Further, the ?rm’s sub-sector is correlated with non-technical (general) dis- closure of intangibles. No other relations in this research are fo

42、und affecting </p><p>　　Given the importance of the IA to the economic growth, the implications of this research are of importance to the regulators in Jordan, as they could provide tax incentives to support

43、 successful R&D activities. Future research can investigate the association between other factors and the level of disclosure of IA such as corporate governance and board characteristics, organizational culture and o

44、wnership structure including foreign investment.</p><p>　　References</p><p>　　Abeysekera I (2007) Intellectual capital reporting between a developing and developed nation.</p><p>　　

45、J Intellect Capital 8(2):329–345</p><p>　　Al-Hamadeen R, Suwaidan M (2014) Content and determinants of intellectual capital disclosure: evidence from annual reports of the Jordanian industrial public listed

46、companies. Int J Bus Soc</p><p>　　Sci 5(8):165–175</p><p>　　Alsharairi MA, Al-Abdullah RJ (2008) The impact of adopting IASs on the Jordanian environment: the perspective of accountants, auditor

47、s and academicians, an exploratory study.</p><p>　　In: International conference on business globalization: challenges and opportunities in the 21st</p><p>　　century, University of Bahrain</p&

48、gt;<p>　　Busacca G, Maccarrone P (2007) IFRSs and accounting for intangible assets: the Telecom Italia</p><p>　　case. J Intellect Cap 8(2):306–328</p><p>　　Canibano L, Garcia-Ayuso H, San

49、chez P (2000) Accounting for intangibles: a literature review.</p><p>　　J Account Lit 19:102–130</p><p>　　Choi W, Kwon S, Lobo G (2000) Market valuation of intangible assets. J Bus Res 49(1):35–

50、45 Dahmash F, Durand R, Watson J (2009) The value relevance and reliability of reported goodwill</p><p>　　and identi?able intangible assets. Br Account Rev 41(2):120–137</p><p>　　Delaney J, Huse

51、lid M (1996) The impact of human resource management on perceptions of</p><p>　　organizational performance. Acad Manag J 39(4):949–969</p><p>　　Devalle A, Rizzato F (2014) IAS 38-intangible asse

52、ts and Italian listed companies: the determinants of the quality of mandatory disclosure. In: Annual international conference on accounting and ?nance, University of Turin, School of Management and Economics, pp 42–45 Du

53、izabo S, Guillaume N (1996) Approche d’une nouvelle typologie des actifs immateriels.</p><p>　　Echanges 119:34–39</p><p>　　Edvinsson L, Malone M (1997) Intellectual capital: realizing your compa

54、ny’s true value by ?nding</p><p>　　its hidden brainpower, 1st edn. HarperCollins Publisher Inc., New York</p><p>　　Firth M (1979) The impact of size, stock market listing, and auditors on volunt

55、ary disclosure in</p><p>　　corporate annual reports. Account Bus Res 9(36):273–280</p><p>　　Frey H, Oehler A (2014) Intangible assets in Germany: analysis of the German stock market index DAX an

56、d a survey among the German certi?ed public accountants. J Appl Account Res 15</p><p>　　(2):235–248</p><p>　　Gold?nger C (1997) Understanding and measuring the intangible economy: current status

57、 and</p><p>　　suggestions for future research. CIRET seminar, Helsinki</p><p>　　Grojer J (2001) Intangibles and accounting classi?cations. in search of a classi?cation strategy.</p><p

58、>　　Acc Organ Soc 26(7–8):695–713</p><p>　　Healy PM, Palepu KG (2001) Information asymmetry, corporate disclosure and the capital market:</p><p>　　a review of the empirical disclosure literatu

59、re. J Account Econ 31(1–2):405–440</p><p>　　Jerman M (2013) Intangible assets and their reporting practices: evidence from Slovenia. In: Albu</p><p>　　CN, Musta?? RV (ed) Account Cent East Eur (

60、Res Account Emerg Econ) 13:187–2042</p><p>　　Johnson WHA (1999) An integrative taxonomy of intellectual capital: measuring the stock and</p><p>　　?ow of intellectual capital components in the ?r

61、m. Int J Technol Manage 18:562–575 Kampanje B (2012) Accounting for intangible assets in public limited companies in Malawi.</p><p>　　Available at SSRN: http://ssrn.com/abstract=2027713. Date of retrieval 10

62、 Nov 2014</p><p>　　Kang HH, Gray SJ (2011) Reporting intangible assets: voluntary disclosure practices of top</p><p>　　emerging market companies. Int J Account 46(4):402–423</p><p>

63、<b>　　譯文：</b></p><p>　　無(wú)形資產(chǎn)披露：來(lái)自約旦工業(yè)上市公司年報(bào)的證據(jù)</p><p>　　Radhi Al-Hamadeen, Malek Alsharairi and Haya Qaqish</p><p><b>　　摘要</b></p><p>　　由于發(fā)展中國(guó)家對(duì)無(wú)形

64、資產(chǎn)報(bào)告的關(guān)注有限，本文調(diào)查了有關(guān)無(wú)形資產(chǎn)（IA）信息披露的實(shí)踐做法。具體而言，本文記錄了約旦工業(yè)企業(yè)有關(guān)無(wú)形資產(chǎn)的強(qiáng)制性信息披露和自愿性信息披露的做法，并闡述了它們?cè)诙啻蟪潭壬蠄?bào)告了有關(guān)無(wú)形資產(chǎn)的信息。本文從發(fā)展中國(guó)家的商業(yè)環(huán)境出發(fā)，為相關(guān)文獻(xiàn)提供了實(shí)證證據(jù)。根據(jù)相關(guān)文獻(xiàn)和會(huì)計(jì)準(zhǔn)則的要求（即IAS38），我們對(duì)安曼證券交易所（ASE）2012年工業(yè)部門分類的69家上市公司的24個(gè)“一般性和技術(shù)行”信息披露進(jìn)行研究。我們的發(fā)現(xiàn)表明大多數(shù)

65、被調(diào)查企業(yè)會(huì)披露關(guān)于無(wú)形資產(chǎn)較少量的信息或者根本不披露，這表明無(wú)形資產(chǎn)的概念在他們的意識(shí)仍然很模糊并且被忽略。根據(jù)相關(guān)的指數(shù)研究，無(wú)形資產(chǎn)披露的總體比例僅為9.7％。與現(xiàn)有文獻(xiàn)所描述的（如Kumar，2013）相一致，我們的研究結(jié)果表明無(wú)形資產(chǎn)的技術(shù)性信息披露與市值相關(guān)，而無(wú)形資產(chǎn)的一般性披露（非技術(shù)性）與公司的子行業(yè)有關(guān)。這項(xiàng)研究的結(jié)果引起了人們的擔(dān)憂，即企業(yè)在它們的商業(yè)環(huán)境內(nèi)要長(zhǎng)期維護(hù)、創(chuàng)造和維持其創(chuàng)新能力效率方面的擔(dān)憂。</

66、p><p>　　關(guān)鍵詞：無(wú)形資產(chǎn)，會(huì)計(jì)準(zhǔn)則 IAS38，披露，工業(yè)上市公司，約旦</p><p><b>　　引言</b></p><p>　　在當(dāng)前情況下，財(cái)務(wù)會(huì)計(jì)的挑戰(zhàn)之一是要應(yīng)對(duì)一個(gè)比物質(zhì)變得更加無(wú)形的世界（Grojer 2001）。 在現(xiàn)代經(jīng)濟(jì)體中，對(duì)無(wú)形資產(chǎn)（IA）的建立和部署變得越來(lái)越重要。 因此，會(huì)計(jì)行業(yè)必須對(duì)日益增長(zhǎng)的與費(fèi)用化和資本

67、化相關(guān)的問題做出回應(yīng)（Knivs fl a andHùegh-Krohn 2000）。</p><p>　　發(fā)展中國(guó)家的大多數(shù)公司（如約旦）都可以提供有關(guān)其有形資產(chǎn)的詳細(xì)信息，但他們卻忽略了要報(bào)告有關(guān)其無(wú)形資產(chǎn)的詳細(xì)信息（Al-Hamadeen和Suwaidan 2014）。 本研究通過(guò)關(guān)注企業(yè)信息披露程度以及約旦工業(yè)上市公司年度報(bào)告中對(duì)IAS38準(zhǔn)則的遵守程度對(duì)相關(guān)文獻(xiàn)進(jìn)行補(bǔ)充。</p>

68、<p>　　無(wú)形資產(chǎn)的披露自然演變?yōu)橐环N對(duì)企業(yè)快速增長(zhǎng)、發(fā)展及其吸引資本需求的回應(yīng)（Kampanje 2012）。因此，國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)（IASB）在國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)第38號(hào)（IASB）中概述了投資者信息披露的內(nèi)容，該準(zhǔn)則有助于資本提供者在做出經(jīng)濟(jì)決策時(shí)了解公司的無(wú)形資產(chǎn)（Healy 和 Palepu 2001; Graham 2005; Lambert 等人2007）。由于無(wú)形資產(chǎn)在企業(yè)中相對(duì)獨(dú)一無(wú)二，并且很難被模仿，

69、因此無(wú)形資產(chǎn)增強(qiáng)了公司的競(jìng)爭(zhēng)力并維持其競(jìng)爭(zhēng)力（卡普蘭和諾頓 2004）。</p><p>　　由于相關(guān)文獻(xiàn)對(duì)發(fā)展中國(guó)家企業(yè)的無(wú)形資產(chǎn)給予了的關(guān)注度有限，本研究重點(diǎn)關(guān)注約旦國(guó)家境內(nèi)的無(wú)形資產(chǎn)信息披露，自1990財(cái)年以來(lái)，所有上市公司都要求執(zhí)行國(guó)際會(huì)計(jì)準(zhǔn)則（Alsharairi和Al-Abdullah，2008）。具體而言，本研究考察了約旦的工業(yè)上市公司在其年度審計(jì)報(bào)告中關(guān)于無(wú)形資產(chǎn)信息披露的水平。我們的調(diào)查強(qiáng)調(diào)進(jìn)行

70、報(bào)告的公司要遵守IAS38準(zhǔn)則中關(guān)于披露的要求。因此，目前的研究提出了兩個(gè)主要問題：（1）約旦公開上市企業(yè)在多大程度上披露了有關(guān)無(wú)形資產(chǎn)的信息？ （2）哪些因素與無(wú)形資產(chǎn)信息披露有關(guān)聯(lián)？</p><p><b>　　文獻(xiàn)綜述</b></p><p>　　會(huì)計(jì)和其他商業(yè)學(xué)科就不同領(lǐng)域進(jìn)行的幾項(xiàng)研究調(diào)查了企業(yè)報(bào)告模式和影響無(wú)形資產(chǎn)披露的因素，這主要是集中在北美和歐洲樣本中

71、（參見Choi 等人.2000; Stolowy 等人.2001 ; Rowbottom 2002; Busacca和Maccarrone 2007; Dahmash等人2009; Sahut等人2011; Jerman 2013; Kumar 2013; Devalle和Rizzato 2014; Frey和Oehler 2014）。然而，我們對(duì)新興國(guó)家內(nèi)的特殊企業(yè)披露行為（如無(wú)形資產(chǎn)披露行為）知之甚少（Leventis 和 Weet

72、man 2004）。發(fā)展中國(guó)家對(duì)這方面的研究有限，他們似乎只關(guān)注人才資本（IC）而沒有注意到無(wú)形資產(chǎn)信息的披露（例如，參見Abeysekera 2007; Sharabati等2010; 康和格雷2011; Al-Hamadeen和Suwaidan 2014 ）。</p><p>　　進(jìn)行無(wú)形資產(chǎn)的研究人員主要關(guān)注的是它的估值。 Choi等人（2000）提出的經(jīng)驗(yàn)證據(jù)表明，所報(bào)告的金融資產(chǎn)是由金融市場(chǎng)進(jìn)行正面估值

73、的，市場(chǎng)對(duì)無(wú)形資產(chǎn)的估值低于其他報(bào)告資產(chǎn)的估值。更進(jìn)一步，Stolowy等人（2001）以及Busacca和Maccarrone（2007）質(zhì)疑國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）下的無(wú)形信息的質(zhì)量，原因是國(guó)際社會(huì)就無(wú)形資產(chǎn)會(huì)計(jì)在協(xié)調(diào)達(dá)成一致意見方面存在困難，因?yàn)椤跋嚓P(guān)性”和英美會(huì)計(jì)哲學(xué)之間以及“可靠性”與歐洲大陸 - 歐洲會(huì)計(jì)之間存在關(guān)聯(lián)。</p><p>　　可以判定的是在可預(yù)見的未來(lái)預(yù)計(jì)企業(yè)年報(bào)中披露無(wú)形資產(chǎn)信息的

74、情況將呈上升趨勢(shì)。此外，可以注意到發(fā)展中國(guó)家，尤其是那些中東和北非地區(qū)也進(jìn)行了相關(guān)的研究工作。因此，這項(xiàng)研究旨在調(diào)查約旦境內(nèi)無(wú)形資產(chǎn)信息披露的現(xiàn)狀。同樣，以前的文獻(xiàn)研究為當(dāng)前的研究提供了一些啟示（即Kang和Gray 2011; Kumar 2013; Whitehouse 2013; Al-Hamadeen和Suwaidan 2014）。這些影響包括考慮到影響無(wú)形資產(chǎn)信息披露的因素（例如市場(chǎng)資本的規(guī)模、子行業(yè)和報(bào)告中公司的年長(zhǎng)），還考

75、慮到披露方式的影響（即當(dāng)前研究中應(yīng)用的研究指數(shù)的組成部分）。</p><p>　　研究設(shè)計(jì)、樣本以及數(shù)據(jù)</p><p>　　通過(guò)對(duì)相關(guān)文獻(xiàn)進(jìn)行綜述，我們考慮了無(wú)形資產(chǎn)信息披露的水平與提出的三個(gè)因素之間的假設(shè)關(guān)系：即被報(bào)告公司的規(guī)模、年長(zhǎng)和子行業(yè)。因此，我們提出了以下的假設(shè)：</p><p>　　H01：公司的年長(zhǎng)與無(wú)形資產(chǎn)披露水平之間沒有顯著的正相關(guān)關(guān)系。<

76、/p><p>　　H02：公司的市值與無(wú)形資產(chǎn)披露水平之間沒有顯著的正相關(guān)關(guān)系。</p><p>　　H03：公司的子行業(yè)與無(wú)形資產(chǎn)的披露之間沒有顯著的關(guān)系。</p><p>　　本研究的樣本包括了所有在ASE上市并在2012年開展業(yè)務(wù)的69家工業(yè)企業(yè)的年度報(bào)告。對(duì)已經(jīng)制定的研究指數(shù)分兩個(gè)階段進(jìn)行可靠性檢驗(yàn)。首先，對(duì)研究指標(biāo)的相關(guān)內(nèi)容由兩位在學(xué)術(shù)上專門從事財(cái)務(wù)會(huì)計(jì)的人進(jìn)

77、行審核，其次是進(jìn)行穩(wěn)定性測(cè)試（內(nèi)部評(píng)估）和“再現(xiàn)性測(cè)試”。因此，科恩的卡帕系數(shù)用于檢驗(yàn)研究指數(shù)的可靠性，其系數(shù)結(jié)果為（K = 92％），這證實(shí)了研究指數(shù)的有效性。</p><p><b>　　結(jié)果與討論</b></p><p>　　表36給出了與報(bào)告公司特征相關(guān)的描述性分析結(jié)果。事實(shí)上，約旦的工業(yè)部門包括了在2012年期間在ASE上市公司總數(shù)的28.4％。先前的一些研

78、究認(rèn)為公司存在的年長(zhǎng)是影響披露水平的最重要因素之一（德蘭妮和修斯里德 1996; Xianbing 和 Anbumozhi 2009）。 在這項(xiàng)研究中，公司年長(zhǎng)分為六個(gè)不同的類別（見表36）。 大多數(shù)公司（26.1％）位于（1 - 10年）年長(zhǎng)組，年長(zhǎng)在（11 - 20年）之間的公司占17.4％，年長(zhǎng)在（21-30年）的公司占17.4％ ，年長(zhǎng)在31-40歲之間的公司占17.4％，年長(zhǎng)在41-50歲之間的公司占7.2％，被調(diào)查公司中只

79、有14.5％在市場(chǎng)上累計(jì)經(jīng)營(yíng)超過(guò)50年。</p><p>　　表36 影響企業(yè)無(wú)形價(jià)值的因素</p><p>　　表36列舉的是對(duì)詳細(xì)因素測(cè)試之后的結(jié)果。根據(jù)國(guó)際會(huì)計(jì)準(zhǔn)則第8號(hào)的披露要求，無(wú)形資產(chǎn)通常受多項(xiàng)因素的影響，這包括：固定資產(chǎn)的增加（來(lái)自于業(yè)務(wù)合并）、重估、減值和攤銷。這些影響因素通常在對(duì)無(wú)形資產(chǎn)賬面價(jià)值進(jìn)行調(diào)整的初期和末期時(shí)會(huì)被提到（IAS38）。表36.3列出了被調(diào)查公司

80、影響其披露無(wú)形資產(chǎn)價(jià)值的因素。</p><p><b>　　結(jié)論</b></p><p>　　本文通過(guò)評(píng)估約旦公開上市工業(yè)企業(yè)報(bào)告中的強(qiáng)制性以及自愿性披露的信息，調(diào)查了發(fā)展中國(guó)家披露無(wú)形資產(chǎn)的情況。利用的是相關(guān)文獻(xiàn)和相關(guān)會(huì)計(jì)準(zhǔn)則制定的指數(shù)，研究的數(shù)據(jù)來(lái)自于約旦在ASE上市的所有工業(yè)企業(yè)2012財(cái)年的年度報(bào)告。研究結(jié)果發(fā)現(xiàn)企業(yè)關(guān)于無(wú)形資產(chǎn)信息的披露很少或根本沒有披露，這

81、表明企業(yè)忽略了無(wú)形資產(chǎn)這一重要的概念。</p><p>　　本文記錄的工業(yè)公司只占約旦的四分之一，他們至少分別披露了一項(xiàng)有關(guān)無(wú)形資產(chǎn)的技術(shù)和非技術(shù)性信息。事實(shí)證明這樣做的結(jié)果并不有利。可以說(shuō)，約旦工業(yè)部門對(duì)企業(yè)的無(wú)形資產(chǎn)并不重視，這引起了人們的擔(dān)憂，即企業(yè)在組織內(nèi)要長(zhǎng)久保持、創(chuàng)造和維持一個(gè)創(chuàng)新的工作環(huán)境的擔(dān)憂以及在動(dòng)態(tài)市場(chǎng)中競(jìng)爭(zhēng)的擔(dān)憂。</p><p>　　通過(guò)非參數(shù)統(tǒng)計(jì)性檢驗(yàn)，我們可以獲

82、得每個(gè)提出的因素（即企業(yè)存在的時(shí)長(zhǎng)、市值和子行業(yè)）與整體無(wú)形資產(chǎn)披露（技術(shù)性和非技術(shù)性兩部分）之間的關(guān)系變化。根據(jù)相關(guān)文獻(xiàn)（例如Kumar 2013），我們的研究表明公司的市值與其無(wú)形資產(chǎn)技術(shù)性信息披露正相關(guān)。此外，公司的子行業(yè)與非技術(shù)性（普通）無(wú)形資產(chǎn)信息披露相關(guān)。在這項(xiàng)研究中沒有發(fā)現(xiàn)其他影響披露程度的因素。</p><p>　　考慮到無(wú)形資產(chǎn)對(duì)經(jīng)濟(jì)增長(zhǎng)的重要性，這項(xiàng)研究所帶來(lái)的意義對(duì)約旦監(jiān)管機(jī)構(gòu)來(lái)說(shuō)非常重要，

83、因?yàn)樗麄兛梢蕴峁┒愂占?lì)措施來(lái)支持企業(yè)進(jìn)行成功的研發(fā)活動(dòng)。未來(lái)的進(jìn)一步研究可以調(diào)查其他因素與無(wú)形資產(chǎn)信息披露程度諸如公司治理和董事會(huì)特征、組織文化以及包括外國(guó)投資在內(nèi)的所有權(quán)結(jié)構(gòu)等之間的關(guān)系。</p><p><b>　　參考文獻(xiàn)</b></p><p>　　Abeysekera I (2007) Intellectual capital reporting betw

84、een a developing and developed nation.</p><p>　　J Intellect Capital 8(2):329–345</p><p>　　Al-Hamadeen R, Suwaidan M (2014) Content and determinants of intellectual capital disclosure: evidence f

85、rom annual reports of the Jordanian industrial public listed companies. Int J Bus Soc</p><p>　　Sci 5(8):165–175</p><p>　　Alsharairi MA, Al-Abdullah RJ (2008) The impact of adopting IASs on the J

86、ordanian environment: the perspective of accountants, auditors and academicians, an exploratory study.</p><p>　　In: International conference on business globalization: challenges and opportunities in the 21s

87、t</p><p>　　century, University of Bahrain</p><p>　　Busacca G, Maccarrone P (2007) IFRSs and accounting for intangible assets: the Telecom Italia</p><p>　　case. J Intellect Cap 8(2):

88、306–328</p><p>　　Canibano L, Garcia-Ayuso H, Sanchez P (2000) Accounting for intangibles: a literature review.</p><p>　　J Account Lit 19:102–130</p><p>　　Choi W, Kwon S, Lobo G (200

89、0) Market valuation of intangible assets. J Bus Res 49(1):35–45 Dahmash F, Durand R, Watson J (2009) The value relevance and reliability of reported goodwill</p><p>　　and identi?able intangible assets. Br Ac

90、count Rev 41(2):120–137</p><p>　　Delaney J, Huselid M (1996) The impact of human resource management on perceptions of</p><p>　　organizational performance. Acad Manag J 39(4):949–969</p>

91、<p>　　Devalle A, Rizzato F (2014) IAS 38-intangible assets and Italian listed companies: the determinants of the quality of mandatory disclosure. In: Annual international conference on accounting and ?nance, Univers

92、ity of Turin, School of Management and Economics, pp 42–45 Duizabo S, Guillaume N (1996) Approche d’une nouvelle typologie des actifs immateriels.</p><p>　　Echanges 119:34–39</p><p>　　Edvinsson

93、L, Malone M (1997) Intellectual capital: realizing your company’s true value by ?nding</p><p>　　its hidden brainpower, 1st edn. HarperCollins Publisher Inc., New York</p><p>　　Firth M (1979) The

94、 impact of size, stock market listing, and auditors on voluntary disclosure in</p><p>　　corporate annual reports. Account Bus Res 9(36):273–280</p><p>　　Frey H, Oehler A (2014) Intangible assets

95、 in Germany: analysis of the German stock market index DAX and a survey among the German certi?ed public accountants. J Appl Account Res 15</p><p>　　(2):235–248</p><p>　　Gold?nger C (1997) Under

96、standing and measuring the intangible economy: current status and</p><p>　　suggestions for future research. CIRET seminar, Helsinki</p><p>　　Grojer J (2001) Intangibles and accounting classi?cat

97、ions. in search of a classi?cation strategy.</p><p>　　Acc Organ Soc 26(7–8):695–713</p><p>　　Healy PM, Palepu KG (2001) Information asymmetry, corporate disclosure and the capital market:</p&

98、gt;<p>　　a review of the empirical disclosure literature. J Account Econ 31(1–2):405–440</p><p>　　Jerman M (2013) Intangible assets and their reporting practices: evidence from Slovenia. In: Albu</

99、p><p>　　CN, Musta?? RV (ed) Account Cent East Eur (Res Account Emerg Econ) 13:187–2042</p><p>　　Johnson WHA (1999) An integrative taxonomy of intellectual capital: measuring the stock and</p>

100、<p>　　?ow of intellectual capital components in the ?rm. Int J Technol Manage 18:562–575 Kampanje B (2012) Accounting for intangible assets in public limited companies in Malawi.</p><p>　　Available at

101、 SSRN: http://ssrn.com/abstract=2027713. Date of retrieval 10 Nov 2014</p><p>　　Kang HH, Gray SJ (2011) Reporting intangible assets: voluntary disclosure practices of top</p><p>　　emerging marke