Stock analysts' assessments of the shareholder value of intangible assets
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
- David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3&4), pages 457-476.
- Choi, Won W. & Kwon, Sung S. & Lobo, Gerald J., 2000. "Market Valuation of Intangible Assets," Journal of Business Research, Elsevier, vol. 49(1), pages 35-45, July.
- David S. Gelb, 2002. "Intangible Assets and Firms' Disclosures: An Empirical Investigation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(3‐4), pages 457-476, April.
- Bharat N. Anand & Tarun Khanna, 2000. "Do firms learn to create value? The case of alliances," Strategic Management Journal, Wiley Blackwell, vol. 21(3), pages 295-315, March.
- Lee, Stefan, 2001. "Financial Analysts Perception on Intangibles - An Interview Survey in Finland," Discussion Papers 778, The Research Institute of the Finnish Economy.
- Lukas, Bryan A. & Whitwell, Gregory J. & Doyle, Peter, 2005. "How can a shareholder value approach improve marketing's strategic influence?," Journal of Business Research, Elsevier, vol. 58(4), pages 414-422, April.
- Gershoff, Andrew D & Broniarczyk, Susan M & West, Patricia M, 2001. "Recommendation or Evaluation? Task Sensitivity in Information," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 28(3), pages 418-438, December.
- Morrin, Maureen, et al, 2002. "Taking Stock of Stockbrokers: Exploring Momentum versus Contrarian Investor Strategies and Profiles," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 29(2), pages 188-198, September.
- Kathleen R. Conner & C. K. Prahalad, 1996. "A Resource-Based Theory of the Firm: Knowledge Versus Opportunism," Organization Science, INFORMS, vol. 7(5), pages 477-501, October.
- Orie E. Barron & Donal Byard & Charles Kile & Edward J. Riedl, 2002. "High‐Technology Intangibles and Analysts’ Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 40(2), pages 289-312, May.
- Doyle, Peter, 2000. "Valuing marketing's contribution," European Management Journal, Elsevier, vol. 18(3), pages 233-245, June.
- Mary E. Barth & Ron Kasznik & Maureen F. McNichols, 2001. "Analyst Coverage and Intangible Assets," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 1-34, June.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Lee, Hei-Wai & Sharma, Vivek & Cai, Kelly Nianyun, 2011. "Are stocks dumped or neglected by analysts' inferior investments to covered stocks?," Journal of Business Research, Elsevier, vol. 64(5), pages 501-507, May.
- Michael Sullivan & Andrew Jianzhong Zhang, 2017. "The Accrual Anomaly and the Announcement Effect of Short Arbitrage," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 7(01), pages 1-26, March.
- Kui Wang & Wei Jiang, 2019. "Brand Equity and Firm Sustainable Performance: The Mediating Role of Analysts’ Recommendations," Sustainability, MDPI, vol. 11(4), pages 1-24, February.
- He, Jiaxun & Zhang, Shuang, 2022. "How digitalized interactive platforms create new value for customers by integrating B2B and B2C models? An empirical study in China," Journal of Business Research, Elsevier, vol. 142(C), pages 694-706.
- Serrasqueiro, Zélia & Nunes, Paulo Maçãs, 2010. "Non-linear relationships between growth opportunities and debt: Evidence from quoted Portuguese companies," Journal of Business Research, Elsevier, vol. 63(8), pages 870-878, August.
- Luo, Xueming & Zheng, Qinqin, 2018. "How firm internationalization is recognized by outsiders: The response of financial analysts," Journal of Business Research, Elsevier, vol. 90(C), pages 87-106.
- Hoffmann, Arvid O.I. & Pennings, Joost M.E. & Wies, Simone, 2011. "Relationship marketing's role in managing the firm-investor dyad," Journal of Business Research, Elsevier, vol. 64(8), pages 896-903, August.
- Jochen Becker & Josip Medjedovic & Christoph Merkle, 2019. "The Effect of CEO Extraversion on Analyst Forecasts: Stereotypes and Similarity Bias," The Financial Review, Eastern Finance Association, vol. 54(1), pages 133-164, February.
- Zhou, Chenxi & Yu, Jibin, 2023. "Does it pay to withdraw marketing metrics disclosure? An empirical study of retailers’ cessation of monthly comparable-store sales," Journal of Business Research, Elsevier, vol. 156(C).
- Feijóo, Claudio & Gómez-Barroso, José Luis & Voigt, Peter, 2014. "Exploring the economic value of personal information from firms’ financial statements," International Journal of Information Management, Elsevier, vol. 34(2), pages 248-256.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Jaimin Goh & Jaehong Lee & Wonchang Hur & Yunchang Ju, 2019. "Do Analysts Fully Reflect Information in Patents about Future Earnings?," Sustainability, MDPI, vol. 11(10), pages 1-17, May.
- 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.
- Villalonga, Belen, 2004. "Intangible resources, Tobin's q, and sustainability of performance differences," Journal of Economic Behavior & Organization, Elsevier, vol. 54(2), pages 205-230, June.
- Houdou Basse Mama & Alexander Bassen, 2017. "Neglected disciplinary effects of investor relations: evidence from corporate cash holdings," Journal of Business Economics, Springer, vol. 87(2), pages 221-261, February.
- Xiaomeng Chen & Sue Wright & Hai Wu, 2018. "Exploration intensity, analysts’ private information development and their forecast performance," Accounting and Business Research, Taylor & Francis Journals, vol. 48(1), pages 77-107, January.
- Stienstra, Miranda, 2020. "The determinants and performance implications of alliance partner acquisition," Other publications TiSEM 7fdee0c2-d4d2-4f5b-95e3-2, Tilburg University, School of Economics and Management.
- Georgieva, Daniela & Georgieva, Teodora, 2020. "A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast," MPRA Paper 105291, University Library of Munich, Germany, revised 2020.
- Denise A. Jones, 2018. "Using real options theory to explain patterns in the valuation of research and development expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 575-593, October.
- Ahmed, Mohamed S. & Alhadab, Mohammad, 2020. "Momentum, asymmetric volatility and idiosyncratic risk-momentum relation: Does technology-sector matter?," The Quarterly Review of Economics and Finance, Elsevier, vol. 78(C), pages 355-371.
- Ning Jia, 2019. "Corporate innovation strategy and disclosure policy," Review of Quantitative Finance and Accounting, Springer, vol. 52(1), pages 253-288, January.
- Nicholas Argyres, 2011. "Using Organizational Economics to Study Organizational Capability Development and Strategy," Organization Science, INFORMS, vol. 22(5), pages 1138-1143, October.
- Kim, Hyung-Tae & Lee, Seungwon & Park, Sung-Jin & Lee, Brandon, 2019. "Audit fees and corporate innovation: Auditors' response to corporate innovation," MPRA Paper 101081, University Library of Munich, Germany.
- Nielsen, Christian, 2005. "Modelling transparency: A research note on accepting a new paradigm in business reporting," Management Accounting Research Group Working Papers M-2005-03, University of Aarhus, Aarhus School of Business, Department of Business Studies.
- Samah Rebai Azouz, 2013. "Gouvernement D'Entreprise Et Choix Du Mode De Comptabilisation Des Investissements En R&D : Cas Des Entreprises Françaises Cotées," Post-Print hal-00996788, HAL.
- Yuan, DING & Gary, ENTWISTLE & Hervé, STOLOWY, 2003.
"International differences in R&D disclosure practices : evidence in a French and Canadian context,"
HEC Research Papers Series
783, HEC Paris.
- Yuan Ding & Gary Entwistle & Hervé Stolowy, 2003. "International differences in R&D disclosure practices: Evidence in a French and Canadian context," Working Papers hal-00591687, HAL.
- Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
- Gharbi, Sami & Sahut, Jean-Michel & Teulon, Frédéric, 2014.
"R&D investments and high-tech firms' stock return volatility,"
Technological Forecasting and Social Change, Elsevier, vol. 88(C), pages 306-312.
- Sami Gharbi & Jean-Michel Sahut & Frédéric Teulon, 2014. "R&D investments and high-tech firms' stock return volatility," Working Papers 2014-218, Department of Research, Ipag Business School.
- Duysters, G.M. & Heimeriks, K.H. & Jurriens,J., 2003. "Three Levels of Alliance Management," Working Papers 03.20, Eindhoven Center for Innovation Studies.
- Asdemir, Ozer & Fernando, Guy D & Schneible, Richard A. & Tripathy, Arindam, 2017. "Impact of strategy on analyst information," Advances in accounting, Elsevier, vol. 37(C), pages 103-110.
- Denise A. Jones, 2007. "Voluntary Disclosure in R&D†Intensive Industries," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 489-522, June.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jbrese:v:60:y:2007:i:1:p:84-90. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/jbusres .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.