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Capitalizing R&D Expenses Versus Disclosing Intangible Information · Study

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ArticleCapitalizing R&D Expenses Versus Disclosing Intangible Information

Mustafa Ciftci2014

OA

Articlegreen2014

Capitalizing R&D Expenses Versus Disclosing Intangible Information

Mustafa Ciftci · Nan Zhou

35 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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Intellectual Capital and Performance Analysis Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

1973Risk, Return, and Equilibrium: Empirical Tests 1990Patent Statistics as Economic Indicators: A Survey 1997Industry costs of equity 1997Disclosure level and the cost of equity capital.2001The NBER Patent Citation Data File: Lessons, Insights and Methodological Tools 2005Market value and patent citations 2000Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not)2001Essays on disclosure

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Year2014

Typearticle

Published2014-01-01

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations35

Files0 public / 0

ShelfIntellectual Capital and Performance Analysis

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doi10.1007/s11156-014-0482-0

openalex_workW3122861422

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