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Internally Generated Intangible Assets: Framing the Discussion

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  • Edmund Jenkins
  • Wayne Upton

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  • Edmund Jenkins & Wayne Upton, 2001. "Internally Generated Intangible Assets: Framing the Discussion," Australian Accounting Review, CPA Australia, vol. 11(24), pages 4-11, July.
    • Handle: RePEc:bla:ausact:v:11:y:2001:i:24:p:4-11
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00183.x
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    References listed on IDEAS

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    1. Robert J. Gordon, 2000. "Does the "New Economy" Measure Up to the Great Inventions of the Past?," Journal of Economic Perspectives, American Economic Association, vol. 14(4), pages 49-74, Fall.
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    Cited by:

    1. Wu, Kai & Lai, Seiwai, 2020. "Intangible intensity and stock price crash risk," Journal of Corporate Finance, Elsevier, vol. 64(C).
    2. Stefano Fontana & Daniela Coluccia & Silvia Solimene, 2019. "VAIC as a Tool for Measuring Intangibles Value in Voluntary Multi-Stakeholder Disclosure," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(4), pages 1679-1699, December.
    3. Warren Maroun & Wayne van Zijl & Rottok Chesaina & Robert Garnett, 2022. "The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations," Australian Accounting Review, CPA Australia, vol. 32(3), pages 334-351, September.
    4. Dahmash, Firas N. & Durand, Robert B. & Watson, John, 2009. "The value relevance and reliability of reported goodwill and identifiable intangible assets," The British Accounting Review, Elsevier, vol. 41(2), pages 120-137.
    5. Omar Alsinglawi & Mohammad Aladwan, 2018. "The Effect of Invisible Intangibles on Volatility of Stock Prices," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 290-290, November.
    6. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
    7. Kang, Helen H. & Gray, Sidney J., 2011. "Reporting intangible assets: Voluntary disclosure practices of top emerging market companies," The International Journal of Accounting, Elsevier, vol. 46(4), pages 402-423.
    8. Keryn Chalmers & Jayne Godfrey, 2006. "Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption," Australian Accounting Review, CPA Australia, vol. 16(40), pages 60-71, November.

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