The accounting treatment of intangibles – A critical review of the literature
Author
Abstract
Suggested Citation
DOI: 10.1016/j.accfor.2011.04.003
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Anna Maria Biscotti & Eugenio D’Amico, 2019. "Does Equity Market Differently Perceive IC Management and Disclosure Behaviours?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 10(2), pages 756-775, June.
- Dyhdalewicz Anna & Widelska Urszula, 2017. "Accouting and marketing dimensions of innovations," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 13(2), pages 1-13, December.
- Christian Nielsen & Gunnar Rimmel & Tadanori Yosano, 2015. "Outperforming markets: IC and the long-term performance of Japanese IPOs," Accounting Forum, Taylor & Francis Journals, vol. 39(2), pages 83-96, June.
- Coluccia, Daniela & Dabić, Marina & Del Giudice, Manlio & Fontana, Stefano & Solimene, Silvia, 2020. "R&D innovation indicator and its effects on the market. An empirical assessment from a financial perspective," Journal of Business Research, Elsevier, vol. 119(C), pages 259-271.
- Ancuta Alina Gheorghe & Moisescu Florentina, 2017. "Study Regarding The Financial Reporting Of Intangible Assets. Case Of Romanian Pharmaceutical Industry," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 163-172.
- Stephen Penman, 2021. "Accounting for Risk," Foundations and Trends(R) in Accounting, now publishers, vol. 15(4), pages 373-507, November.
- Li, Qing & Wu, Yanrui, 2020. "Intangible capital, ICT and sector growth in China," Telecommunications Policy, Elsevier, vol. 44(1).
- Yuri Biondi & Antoine Rebérioux, 2012.
"The governance of intangibles: Rethinking financial reporting and the board of directors,"
Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 279-293, December.
- Biondi, Yuri & Rebérioux, Antoine, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting forum, Elsevier, vol. 36(4), pages 279-293.
- Yuri Biondi & Antoine Rebérioux, 2008. "The governance of intangibles: Rethinking financial reporting and the Board of directors," Working Papers hal-04140717, HAL.
- Yuri Biondi & Antoine Rebérioux, 2008. "The governance of intangibles: Rethinking financial reporting and the Board of directors," EconomiX Working Papers 2008-36, University of Paris Nanterre, EconomiX.
- Yuri Biondi & Antoine Reberioux, 2009. "The Governance of Intangibles: rethinking financial reporting and the Board of Directors," Post-Print hal-00401966, HAL.
- Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes, 2019. "The effect of international income shifting on the link between real investment and corporate taxation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
- Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
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:taf:accfor:v:35:y:2011:i:4:p:262-274. 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.
We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.