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The accounting treatment of intangibles – A critical review of the literature

Citations

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Cited by:

  1. Abeysekera, Indra, 2016. "Does the classification of intangibles matter? An equivalence testing," Advances in accounting, Elsevier, vol. 35(C), pages 135-142.
  2. Alexander Ebner & Fabian Bocek, 2015. "Best Practices as to How to Support Investment in Intangible Assets. WWWforEurope Working Paper No. 101," WIFO Studies, WIFO, number 58258, April.
  3. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
  4. Jean-Paul Mereaux & Jimmy Feige & Babacar Mbengue, 2013. "Evaluation comptable du capital humain : une approche par le triptyque masse salariale, connaissances et compétences," Post-Print hal-00996775, HAL.
  5. 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.
  6. Giuseppe Marzo, 2013. "Some Unintended Consequences of Metaphors: The Case of Capital in Intellectual Capital Research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 111-140.
  7. Boujelbene, Mohamed, 2013. "The impact of intellectual capital disclosure on cost of equity capital: A case of French firms," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 45-53.
  8. repec:hur:ijaraf:v:4:y:2014:i:2:p:30-41 is not listed on IDEAS
  9. 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.
  10. Péter Juhász, 2016. "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, Prague University of Economics and Business, vol. 2016(4), pages 23-33.
  11. Martin Falk, 2013. "New Empirical Findings for International Investment in Intangible Assets. WWWforEurope Working Paper No. 30," WIFO Studies, WIFO, number 46891, April.
  12. 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.
  13. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, April.
  14. 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.
  15. Li, Qing & Wu, Yanrui, 2018. "Intangible capital in Chinese regional economies: Measurement and analysis," China Economic Review, Elsevier, vol. 51(C), pages 323-341.
  16. 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.
  17. Stephen Penman, 2021. "Accounting for Risk," Foundations and Trends(R) in Accounting, now publishers, vol. 15(4), pages 373-507, November.
  18. Leung, T.Y. & Sharma, Piyush, 2021. "Differences in the impact of R&D intensity and R&D internationalization on firm performance – Mediating role of innovation performance," Journal of Business Research, Elsevier, vol. 131(C), pages 81-91.
  19. Rihab Guidara & Younes Boujelbene, 2014. "Earnings Management around Research and Development Manipulation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 26-37, April.
  20. Li, Qing & Wu, Yanrui, 2020. "Intangible capital, ICT and sector growth in China," Telecommunications Policy, Elsevier, vol. 44(1).
  21. 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.
  22. Khallaf, Ashraf, 2012. "Information technology investments and nonfinancial measures: A research framework," Accounting forum, Elsevier, vol. 36(2), pages 109-121.
  23. Mohamed Ali Boujelbene & Habib Affes, 2013. "Perceptions Du Capital Intellectuel Par Les Managers Etude Empirique Dans Le Contexte Tunisien," Post-Print hal-00991699, HAL.
  24. Omoye Sule Alade, 2013. "Determinants of Intangibles Assets Disclosure in Annual Report: Evidence from Nigerian Quoted Companies," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(5), pages 1152-1165, May.
  25. Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan Antonio, 2013. "La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low I," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 68-94, December.
  26. Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
  27. Tadanori Yosano & Christian Nielson Gunnar Rimmel, 2014. "Japanese IPO Intellectual Capital Information Disclosures and the Effects on their Long-Term Stock Price Performance," Discussion Papers 2014-33, Kobe University, Graduate School of Business Administration.
  28. 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.
  29. Chen, Lei & Danbolt, Jo & Holland, John, 2018. "Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’," Accounting forum, Elsevier, vol. 42(3), pages 261-276.
  30. 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.
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