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A rejoinder to Douglas Skinner's ‘Accounting for intangibles – a critical review of policy recommendations’

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2014

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2015Intellectual capital, calculability and qualculation44 cited

2014The value relevance and reliability of intangible assets36 cited

2011Accounting Research and Accounting Policy: What Kind of Gap?35 cited

2012Evaluation of entrepreneurial development coaching: changing the Teachers’ thinking and action on entrepreneurship33 cited

2022Does Disclosure of Advertising Spending Help Investors and Analysts?33 cited

2019IAS-38 disclosure compliance and corporate governance: evidence from an emerging market27 cited

2016Firm strategy and market reaction to earnings19 cited

2016Historical perspectives on accounting for M&A17 cited

2017Expensing Versus Capitalization16 cited

2021Accounting for intangible assets – insights from meta-analysis of R&D research14 cited

2020Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan13 cited