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Accounting for Intangibles: A Theoretical Perspective
16 references·10 citing·38 second hop
Accounting for Intangibles: A Theoretical Perspective (1993)Accounting for Intangibles: A Theoretical…Accounting method choice (1990)Accounting method choiceThe Economic Analysis of Accounting Profitability. (1988)The Economic Analysis of Acco…Financial accounting: In communicating reality, we construct reality (1988)Financial accounting: In comm…Positive Accounting Theory (1985)Positive Accounting TheoryTheory and Measurement (1984)Theory and MeasurementThe economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Corporate Financial Statements, A Product of the Market and Political Processes (1977)Corporate Financial Statement…Theory of the Measurement of Enterprise Income. (1970)Theory of the Measurement of …The allocation problem in financial accounting theory. (1969)The allocation problem in fin…Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…Structure of accounting theory (1962)Structure of accounting theoryThe Theory and Measurement of Business Income (1961)The Theory and Measurement of…Social Choice and Individual Values (1952)Social Choice and Individual …Social Choice and Individual Values. 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this work references cited by second hop

References

  • 1951Social Choice and Individual Values.7,792 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1939Value and Capital2,893 cited
  • 1952Social Choice and Individual Values1,762 cited
  • 1988Financial accounting: In communicating reality, we construct reality1,176 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 1984Theory and Measurement372 cited
  • 1990Accounting method choice328 cited
  • 1970Theory of the Measurement of Enterprise Income.303 cited
  • 1962Structure of accounting theory151 cited
  • 1988The Economic Analysis of Accounting Profitability.139 cited
  • 1969The allocation problem in financial accounting theory.124 cited

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Cited by

  • 1999THE VALUE RELEVANCE AND MANAGERIAL IMPLICATIONS OF INTANGIBLES: A LITERATURE REVIEW 157 cited
  • 2005Reflexiones en Torno a la Aplicación del Capital Intelectual en el Sector Público29 cited
  • 2020Corporate governance and financing of young technological firms: A review & introduction24 cited
  • 2003The Value Relevance of IT Investments on Firm Value in the Financial Services Sector21 cited
  • 1998Separating the brand asset from the goodwill asset19 cited
  • 1997Depreciation Need Not Be Arbitrary19 cited
  • 1999The brand accounting side‐show16 cited
  • 2001UK Brand Asset Recognition Beyond “Transactions or Events”15 cited
  • 1998When is an asset not an asset?14 cited
  • 2008Marketing Communication Expenditures and Financial Capital—The Impact of Marketing as an Option7 cited