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What financial and non-financial information on intangibles is value-relevant? : a review of the evidence

Wyatt, Anne - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 217-256

Persistent link: https://www.econbiz.de/10003745554

Accounting issues in the new economy

Wallison, Peter J. - In: New economy handbook, (pp. 455-468). 2003

Persistent link: https://www.econbiz.de/10001832193

Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?

Johnson, Peter M.; Lopez, Thomas J.; Sorensen, Trevor L. - In: Review of quantitative finance and accounting 56 (2021) 3, pp. 891-915

Persistent link: https://www.econbiz.de/10012498597

Value relevance of customer-related intangible assets

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102

Persistent link: https://www.econbiz.de/10011947572

Identifying corporate expenditures on intangibles using GAAP

Hunter, Laurence Colvin; Webster, Elizabeth; Wyatt, Anne - 2009

Persistent link: https://www.econbiz.de/10003894905

Software and systems

Saidens, Susan M. - In: Wiley guide to fair value under IFRS : international …, (pp. 477-485). 2010

Persistent link: https://www.econbiz.de/10003974609

Moderating effect on the relationship between a companies’s life cycle and the relevance of accounting practices intangible assets

Salehi, Mehrdad; Valipour, Hashem; Moradi, Javad - 2013

The main objective of this study was to investigate the relationship between the company and the value relevance of intangible assets during the life cycle before and after the implementation of the accounting standard No. 17. Data in this research has been conducted in three phases, the first...

Persistent link: https://www.econbiz.de/10009761093

Value relevance of accounting information for intangible-intensive industries and the impact of scale : the US evidence

Ciftci, Mustafa; Darrough, Masako N.; Mashruwala, Raj - In: European accounting review 23 (2014) 2, pp. 199-226

Persistent link: https://www.econbiz.de/10011505822

Discussion of "What financial and non-financial information on intangibles is value-relevant? : a review of the evidence"

Wrigley, Jed - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 257-260

Persistent link: https://www.econbiz.de/10003746133

Identifying corporate expenditures on intangibles using GAAP

Hunter, Laurence Colvin; Wyatt, Anne; Webster, Elizabeth - 2009

Persistent link: https://www.econbiz.de/10003842233

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