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Accounting and Business Research Volume 38, 2008 - Issue 3: International Accounting Policy Forum
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Accounting for intangibles – a critical review of policy recommendations

Douglas J. Skinner John P. and Lillian A. Gould Professor of Accounting at the Graduate School of Business, The University of Chicago, 5807 South Woodlawn Avenue, Chicago, Illinois, 60637, USA E-mail: [email protected]
Pages 191-204 | Published online: 04 Jan 2011

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Richard Barker, Andrew Lennard, Stephen Penman & Alan Teixeira. (2022) Accounting for intangible assets: suggested solutions. Accounting and Business Research 52:6, pages 601-630.
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Pierre Astolfi. (2021) Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study. Accounting in Europe 18:2, pages 166-195.
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Baruch Lev. (2019) Ending the Accounting-for-Intangibles Status Quo. European Accounting Review 28:4, pages 713-736.
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Bård Misund. (2016) Vertical integration and value-relevance: Empirical evidence from oil and gas producers. Cogent Economics & Finance 4:1.
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Amir Amel-Zadeh, Geoff Meeks & J. Gay. Meeks. (2016) Historical perspectives on accounting for M&A. Accounting and Business Research 46:5, pages 501-524.
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Jerold L. Zimmerman. (2015) The role of accounting in the twenty-first century firm. Accounting and Business Research 45:4, pages 485-509.
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Ettore Bolisani & Alessandro Oltramari. (2012) Knowledge as a measurable object in business contexts: a stock-and-flow approach. Knowledge Management Research & Practice 10:3, pages 275-286.
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Brian A. Rutherford. (2011) Accounting Research and Accounting Policy: What Kind of Gap?. Accounting in Europe 8:2, pages 141-154.
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Daniel Zéghal & Anis Maaloul. (2011) The accounting treatment of intangibles – A critical review of the literature. Accounting Forum 35:4, pages 262-274.
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Mustafa Ciftci. (2010) Accounting Choice and Earnings Quality: The Case of Software Development. European Accounting Review 19:3, pages 429-459.
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Raf Orens & Nadine Lybaert. (2010) Determinants of sell‐side financial analysts’ use of non‐financial information. Accounting and Business Research 40:1, pages 39-53.
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AndrewW. Stark. (2008) Intangibles and research – an overview with a specific focus on the UK. Accounting and Business Research 38:3, pages 275-285.
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