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Towards a financial reporting framework for intangibles
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References

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  • 1977Determinants of corporate borrowing13,160 cited
  • 1989Innovation and Learning: The Two Faces of R & D7,527 cited
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  • 1993An Investigation of Revaluations of Tangible Long-Lived Assets

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282 cited
  • 1997Competitive Disadvantage and Discretionary Disclosure in Industries223 cited
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