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The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category

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2010Intellectual capital and the capital market: a review and synthesis68 cited
2013International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis

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2007The relation between R&D intensity and future market returns: does expensing versus capitalization matter?52 cited

2010Fair value accounting and intangible assets51 cited

2014Goodwill Accounting: A Review of the Literature46 cited

2013Intellectual capital vs the book-value of assets39 cited

2021Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence37 cited

2014The value relevance and reliability of intangible assets36 cited

2020The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 333 cited

2018Impact of investment in intangible assets on corporate performance in India33 cited

2015What drives the allocation of the purchase price to goodwill?30 cited

2013Better Late than Never, the Timing of Goodwill Impairment Testing in Australia29 cited

2016Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies26 cited

2010The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment25 cited

2014The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance24 cited

2008The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets23 cited