Discussion of Lev, Radhakrishnan and Zhang
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DOI: 10.1111/j.1467-6281.2009.00290.x
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References listed on IDEAS
- 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.
- Baruch Lev & Suresh Radhakrishnan & Weining Zhang, 2009. "Organization Capital," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 275-298, September.
- R.G. Walker, 2008. "Disclosure of Financial Commitments," Australian Accounting Review, CPA Australia, vol. 18(2), pages 161-172, June.
- 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.
- Martin Bloom, 2009. "Accounting For Goodwill," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 379-389, September.
- 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.
- Niamh Brennan & Brenda Connell, 2000. "Intellectual capital : current issues and policy implications," Open Access publications 10197/2916, Research Repository, University College Dublin.
- 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:
- 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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