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Discussion of Lev, Radhakrishnan and Zhang

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  • R. G. WALKER

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  • R. G. Walker, 2009. "Discussion of Lev, Radhakrishnan and Zhang," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 299-311, September.
  • Handle: RePEc:bla:abacus:v:45:y:2009:i:3:p:299-311
    DOI: 10.1111/j.1467-6281.2009.00290.x
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    References listed on IDEAS

    as
    1. Baruch Lev, 2003. "Remarks on the measurement, valuation, and reporting of intangible assets," Economic Policy Review, Federal Reserve Bank of New York, issue Sep, pages 17-22.
    2. Baruch Lev & Suresh Radhakrishnan & Weining Zhang, 2009. "Organization Capital," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 275-298, September.
    3. R.G. Walker, 2008. "Disclosure of Financial Commitments," Australian Accounting Review, CPA Australia, vol. 18(2), pages 161-172, June.
    4. Aboody, D & Lev, B, 1998. "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 161-191.
    5. Martin Bloom, 2009. "Accounting For Goodwill," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 379-389, September.
    6. Chandra Kanodia & Haresh Sapra & Raghu Venugopalan, 2004. "Should Intangibles Be Measured: What Are the Economic Trade‐Offs?," Journal of Accounting Research, Wiley Blackwell, vol. 42(1), pages 89-120, March.
    7. Niamh Brennan & Brenda Connell, 2000. "Intellectual capital : current issues and policy implications," Open Access publications 10197/2916, Research Repository, University College Dublin.
    8. R. G. Walker & G. R. Oliver, 2005. "Accounting for expenditure on software development for internal use," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 66-91, February.
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    Cited by:

    1. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.

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