Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...

This paper outlines a detailed evaluation of intangible assets within the company, now more and more important and fundamental. It focuses on these resources through the use of direct valuation methods (scored card, Tobin's Q ratio, VAIC, interbrand, technology brokers), historical cost,...

We assess the value of IT-related intangible assets and then use data on business practices and management capabilities to understand how this value is distributed across firms. Using a panel of 127 firms over the period 2003-2006, we replicate and extend the Brynjolfsson, Hitt and Yang (2002)...

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles-the recognition approach,...

I investigate whether firms subject to SFAS No. 86 Accounting for the Costs of Computer Software provide information regarding future benefits of these software development (SD) expenditures. Numerous comment letters from the 1985 Exposure Draft indicate analysts feel that given the leeway to...

The traditional categorisation of expenditures evident in many firms' Charts of Accounts and the financial statements does not identify and measure expenditures on intangible investment separately from tangible investment and operating expenditures. This contrasts with the accounting for...

The continued growth of intangible investments is the hallmark of developed economies, initiating significant changes in the business models, strategies and performance of business enterprises. Accounting standard‐setters, however, by and large, are oblivious to this world‐wide development....

Estimates of intangible capital stock are of prime importance for accurate measurement of productivity growth. Aggregate intangible capital stock is usually estimated using the so-called Corrado-Hulten-Sichel (CHS) new growth accounting framework. Yet this framework has not received much...