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Accounting for intangible assets : thinking it through

Penman, Stephen H. - In: Australian accounting review : AAR 33 (2023) 1, pp. 5-13

Persistent link: https://www.econbiz.de/10014278625

On the informativeness of the reporting on joint ventures and strategic alliances.

Yehuda, Nir - 2006

Source: Dissertation Abstracts International, Volume: 69-01, Section: A, page: 0274.

Persistent link: https://www.econbiz.de/10009472020

The book-to-price effect in stock returns : accounting for leverage

Penman, Stephen H. (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003726192

A fundamentalist perspective on accounting and implications for accounting research

Jiang, Guohua; Penman, Stephen H. - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 233-245

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be...

Persistent link: https://www.econbiz.de/10011825869

Accounting for intangible assets : suggested solutions

Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630

Persistent link: https://www.econbiz.de/10013484635

Discussion of "accounting for intangible assets: suggested solutions"

Hellman, Niclas - In: Accounting and business research 52 (2022) 6, pp. 631-640

Persistent link: https://www.econbiz.de/10013484637