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ACCOUNTING FOR INTANGIBLES: THE GREAT DIVIDE BETWEEN OBSCURITY IN INNOVATION ACTIVITIES AND THE BALANCE SHEET
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References

  • 1983An Evolutionary Theory of Economic Change.21,368 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1997The Tacit Dimension12,409 cited
  • 1921Risk, Uncertainty and Profit9,962 cited
  • 1994Investment Under Uncertainty.9,497 cited
  • 1986Profiting from technological innovation: Implications for integration, collaboration, licensing and public policy7,840 cited
  • 1989Innovation and Learning: The Two Faces of R & D7,527 cited
  • 1971The Economic Implications of Learning by Doing6,605 cited
  • 1986Technological Opportunity and Spillovers of R&D: Evidence from Firms' Patents, Profits and Market Value2,808 cited
  • 1973A Treatise on Probability2,575 cited
  • 1996The capitalization, amortization, and value-relevance of R&D1,947 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1984Inside the Black Box: Technology and Economics1,922 cited
  • 1977In search of useful theory of innovation1,680 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 1981Imitation Costs and Patents: An Empirical Study

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