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The measurement and recognition of intangible assets: then and now
15 references·7 citing·41 second hop
The measurement and recognition of intangible assets: then and now (2004)The measurement and recognition of intang…Using Cash Flow Information and Present Value in Accounting Measurements (2001)Using Cash Flow Information a…Markets in Intangibles: Patent Licensing (2001)Markets in Intangibles: Paten…Intangibles: Management, Measurement, and Reporting (2001)Intangibles: Management, Meas…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Science and Technology as Predictors of Stock Performance (1999)Science and Technology as Pre…Penetrating the Book‐to‐Market Black Box: The R&D Effect (1999)Penetrating the Book‐to‐Marke…An examination of the voluntary recognition of acquired brand names in the United Kingdom (1999)An examination of the volunta…The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction (1998)Are Nonfinancial Measures Lea…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…The capitalization, amortization, and value-relevance of R&D (1996)The capitalization, amortizat…Handbook of the economics of innovation and technological change (1995)Handbook of the economics of …The Accounting Based Valuation of Corporate R&D (1994)The Accounting Based Valuatio…Research in Accounting Regulation (1993)Research in Accounting Regula…Corporate Financial Policy, Information, and Market Expectations: An Empirical Investigation of Dividends (1987)Corporate Financial Policy, I…Curvilinear Relationship between Corporate Innovation and Environmental Sustainability (2017)Curvilinear Relationship betw…The impact of intangibles on the value relevance of accounting information: Evidence from French companies (2016)The impact of intangibles on …Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting? (2015)Will the changes proposed to …Determinants of intangible assets value: The data mining approach (2012)Determinants of intangible as…Defining goodwill: a practice perspective (2011)Defining goodwill: a practice…The HOINCAP scale: measuring intellectual capital in the hotel industry (2010)The HOINCAP scale: measuring …Non‐disclosure of human capital‐based information: theoretical perspectives (2010)Non‐disclosure of human capit…An Empirical Evaluation of Accounting Income Numbers (1968)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Capital markets research in accounting (2001)Valuing Customers (2004)Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)The Distributed Lag Between Capital Appropriations and Expenditures (1965)Empirical studies of innovation and market structure (1989)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective (2001)Intangible resources, Tobin’s q, and sustainability of performance differences (2004)Intellectual capital and performance in causal models (2005)Have Financial Statements Lost Their Relevance? (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Balanced Scorecard (1998)Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I (2001)Performance implications of strategic performance measurement in financial services firms (2003)Customer Satisfaction and Shareholder Value (2004)A Penny for Your Quotes: Patent Citations and the Value of Innovations (1990)Dynamic capabilities and strategic management (1997)The Economics of Science (2010)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Innovative efficiency and stock returns (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Changes in the value-relevance of earnings and book values over the past forty years (1997)Perspectives on Recent Capital Market Research (2002)The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)Intellectual capital disclosure and corporate governance structure in UK firms (2008)Information Asymmetry, R&D, and Insider Gains (2000)Is public R&D a complement or substitute for private R&D? A review of the econometric evidence (2000)The Incumbent's Curse? Incumbency, Size, and Radical Product Innovation (2000)Stakeholder influence capacity and the variability of financial returns to corporate social responsibility (2007)Location, control and innovation in knowledge-intensive industries (2008)Knowledge Management in Theory and Practice (2013)Competencies and Imitability in the Pharmaceutical Industry: An Analysis of Their Relationship with Firm Performance (2003)On the role of acquisition premium in acquisition research (2007)Measuring intellectual capital with financial figures: Can we predict firm profitability? (2013)Corporate social responsibility and access to finance (2013)
this work references cited by second hop

References

  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 2001Intangibles: Management, Measurement, and Reporting1,832 cited
  • 1995Handbook of the economics of innovation and technological change1,615 cited
  • 1998Are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction1,609 cited
  • 1996Value-relevance of nonfinancial information: The wireless communications industry1,303 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1999Science and Technology as Predictors of Stock Performance521 cited
  • 1994The Accounting Based Valuation of Corporate R&D512 cited
  • 1999Penetrating the Book‐to‐Market Black Box: The R&D Effect253 cited
  • 1987Corporate Financial Policy, Information, and Market Expectations: An Empirical Investigation of Dividends250 cited
  • 1993Research in Accounting Regulation163 cited
  • 1999An examination of the voluntary recognition of acquired brand names in the United Kingdom75 cited
  • 2001Using Cash Flow Information and Present Value in Accounting Measurements61 cited
  • 2001Markets in Intangibles: Patent Licensing

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26 cited

Cited by

  • 2012Determinants of intangible assets value: The data mining approach80 cited
  • 2010The HOINCAP scale: measuring intellectual capital in the hotel industry44 cited
  • 2016The impact of intangibles on the value relevance of accounting information: Evidence from French companies43 cited
  • 2011Defining goodwill: a practice perspective33 cited
  • 2010Non‐disclosure of human capital‐based information: theoretical perspectives22 cited
  • 2017Curvilinear Relationship between Corporate Innovation and Environmental Sustainability21 cited
  • 2015Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?20 cited