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Differences in the value relevance of identifiable intangible assets
16 references·0 citing·45 second hop
Differences in the value relevance of identifiable intangible assets (2023)Differences in the value relevance of ide…Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure processing costs, …American Institute of Certified Public Accountants (2018)American Institute of Certifi…The conceptual framework for financial reporting (2017)The conceptual framework for …International Accounting Standards Board (IASB) (2011)International Accounting Stan…Scale Effects in Capital Markets‐Based Accounting Research (2009)Scale Effects in Capital Mark…What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008)What financial and non‐financ…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Scale and the Scale Effect in Market‐based Accounting Research (2003)Scale and the Scale Effect in…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …The Value Relevance of Intangibles: The Case of Software Capitalization (1998)The Value Relevance of Intang…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Brand Values and Capital Market Valuation (1998)Brand Values and Capital Mark…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Econometric Measurement of the Duration of Advertising Effect on Sales (1976)Econometric Measurement of th…Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work (1974)Capital Market Equilibrium, I…Advertising Exposure, Loyalty, and Brand Purchase: A Two-Stage Model of Choice (1988)The Measurement and Determinants of Brand Equity: A Financial Approach (1993)The economic analysis of advertising (2005)American Economic Review (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? 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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review1,089 cited
  • 1998The Value Relevance of Intangibles: The Case of Software Capitalization709 cited
  • 1976Econometric Measurement of the Duration of Advertising Effect on Sales679 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates632 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 1998Brand Values and Capital Market Valuation541 cited
  • 2009Scale Effects in Capital Markets‐Based Accounting Research453 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 2017The conceptual framework for financial reporting394 cited
  • 2018American Institute of Certified Public Accountants308 cited
  • 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited

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  • 2003Scale and the Scale Effect in Market‐based Accounting Research252 cited
  • 2008What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence250 cited
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