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- Baruch Lev & Stefano Zambon, 2003. "Intangibles and intellectual capital: an introduction to a special issue," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 597-603.
- Anne Cazavan-Jeny & Thomas Jeanjean, 2006.
"The negative impact of R&D capitalization: A value relevance approach,"
European Accounting Review, Taylor & Francis Journals, vol. 15(1), pages 37-61.
- Thomas Jeanjean & Anne Cazavan-Jeny, 2006. "The negative impact of R&D capitalization: a valuerelevance approach," Post-Print halshs-00009851, HAL.
- Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
- Han, Bong H. & Manry, David, 2004. "The value-relevance of R&D and advertising expenditures: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 39(2), pages 155-173.
- Mustafa Ciftci & Masako Darrough, 2015. "What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 138-166, January.
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