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An Accounting Perspective on Intellectual Capital · Study

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ChapterAn Accounting Perspective on Intellectual Capital

Benjamin Lev2005

Chapter2005

An Accounting Perspective on Intellectual Capital

71 citations·0/0 files stored·Elsevier eBooks

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Accounting and Financial Management

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References

1978The Visible Hand: The Managerial Revolution in American Business 1998Intellectual capital: The new wealth of organizations 1996The capitalization, amortization, and value-relevance of R&D 1999The Boundaries of Financial Reporting and How to Extend Them 1999Have Financial Statements Lost Their Relevance?1997Changes in the value-relevance of earnings and book values over the past forty years 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research 2003The Performance Prism: The Scorecard for Measuring and Managing Business Success

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2013Intellectual capital reporting: a longitudinal study of New Zealand companies 2016The main topics of research on disclosures of intangible assets: a critical review 2016Intellectual capital in action: evidence from Italian local governments 2019The impact of intellectual capital on firms financial performance and market value: Empirical evidence from Italian listed firms 2005Knowledge valuation analysis

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2010Intellectual capital and the capital market: a review and synthesisarticle · 11 shared references 2001The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidencepreprint · 11 shared references 2006The Impact of Price and Return Models on Value Relevance Studies: A Review of Theory and Evidencepreprint · 10 shared references 2009A Review of the Value Relevance Literaturearticle · 9 shared references 2000Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solutionarticle · 9 shared references 1999R&D AND CAPITAL MARKETSarticle · 8 shared references

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Year2005

Typechapter

Published2005-01-01

VenueElsevier eBooks

Languageen

Citations71

Files0 public / 0

ShelfIntellectual Capital and Performance Analysis

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doi10.1016/b978-0-7506-7799-8.50008-5

openalex_workW2303021174

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2011Using 360 degree peer review to validate self‐reporting in human capital measurement

2017The value relevance of intellectual capital disclosure: empirical evidence from Kuwait

2020The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure