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Market Valuation of Intangible Assets
8 references·3 citing·56 second hopsampled
Market Valuation of Intangible Assets (2000)Market Valuation of Intangible AssetsTHE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES (1996)THE RELATION BETWEEN ACCOUNTI…Market Perception of Goodwill: Some Empirical Evidence (1995)Market Perception of Goodwill…Goodwill, profitability, and the market value of the firm (1994)Goodwill, profitability, and …A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…Time-Varying Stock Price Response to Earnings Induced by Uncertainty about the Time-Series Process of Earnings (1991)Time-Varying Stock Price Resp…Towards Some Principles for Intangible Asset Accounting (1990)Towards Some Principles for I…Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements (1985)Predisclosure Information, Fi…A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY (1973)A MEAN‐VARIANCE SYNTHESIS OF …Accounting for goodwill: An academic literature review and analysis to inform the debate (2016)Accounting for goodwill: An a…Better Late than Never, the Timing of Goodwill Impairment Testing in Australia (2013)Better Late than Never, the T…Stock analysts' assessments of the shareholder value of intangible assets (2006)Stock analysts' assessments o…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Common risk factors in the returns on stocks and bonds (1993)Intellectual Capital and Firm Performance of U.S. Multinational Firms: A Study of the Resource-Based and Stakeholder Views (2003)ACCOUNTING FOR INTANGIBLES: A LITERATURE REVIEW (2004)The cost of capital, corporation finance and the theory of investment (2008)What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008)SOME ESTIMATES OF THE COST OF CAPITAL TO THE ELECTRIC UTILITY INDUSTRY, 1954-57 (1966)The theory and practice of econometrics (1986)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)The Impact of Dividends, Debt and Investment on Valuation Models (1997)The Value Relevance and Reliability of Brand Assets Recognized by U.K. Firms (2004)The Theory and Measurement of Business Income (1961)Principles of Corporate Finance. (1981)Positive Accounting Theory (1985)Accounting for Intangibles: A Theoretical Perspective (1993)Is outsourcing of intangibles a real source of competitive advantage? (1999)THE VALUE RELEVANCE AND MANAGERIAL IMPLICATIONS OF INTANGIBLES: A LITERATURE REVIEW 1 (1999)Case Study Research: Design and Methods (1984)Case Study Research: Design and Methods (1991)The cornerstones of competitive advantage: A resource‐based view (1993)Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations (2016)How firm internationalization is recognized by outsiders: The response of financial analysts (2018)The Effect of CEO Extraversion on Analyst Forecasts: Stereotypes and Similarity Bias (2019)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)An aggregation theorem for securities markets (1974)Capital market equilibrium in a mean-lower partial moment framework (1977)THE INSIGNIFICANCE OF BANKRUPTCY COSTS TO THE THEORY OF OPTIMAL CAPITAL STRUCTURE (1978)Debt and Taxes (1977)DEBT AND TAXES* (1977)Earnings Asan Explanatory Variable for Returns (1991)Is older goodwill value relevant? (2006)The Value-Relevance of Financial Statement Recognition versus Note Disclosure: Evidence from Goodwill Accounting (2008)Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital (2016)Empirical research on accounting choice (2001)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value-relevance literature for financial accounting standard setting (2001)The Debate Over Subsequent Accounting for Goodwill (2020)Can intangible assets predict future performance? A deep learning approach (2021)Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)An Empirical Evaluation of Accounting Income Numbers (1968)The relationship between return and market value of common stocks (1981)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Reputation and Performance Among Security Analysts (1992)The Geography of Equity Analysis (2005)Continuous Auctions and Insider Trading (1985)Investment banking, reputation, and the underpricing of initial public offerings (1986)Investor learning about analyst predictive ability (2004)The Credibility of Voluntary Disclosure and Insider Stock Transactions (2007)Segment Disclosure and Cost of Capital (2014)The Information Content of Annual Earnings Announcements (1968)Persuasive evidence of market inefficiency (1985)The Cross-Section of Expected Stock Returns (1992)The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1985Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements1,005 cited
  • 1973A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY538 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 1996THE RELATION BETWEEN ACCOUNTING GOODWILL NUMBERS AND EQUITY VALUES226 cited
  • 1994Goodwill, profitability, and the market value of the firm169 cited
  • 1991Time-Varying Stock Price Response to Earnings Induced by Uncertainty about the Time-Series Process of Earnings127 cited
  • 1995Market Perception of Goodwill: Some Empirical Evidence94 cited
  • 1990Towards Some Principles for Intangible Asset Accounting52 cited

Cited by

  • 2006Stock analysts' assessments of the shareholder value of intangible assets49 cited
  • 2016Accounting for goodwill: An academic literature review and analysis to inform the debate48 cited
  • 2013Better Late than Never, the Timing of Goodwill Impairment Testing in Australia29 cited

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