3,265
Views
165
CrossRef citations to date
0
Altmetric
Reviews

What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence

Pages 217-256 | Published online: 04 Jan 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (12)

Jongwan Bae, Hannah Oh & Seungbeom Kim. (2023) Advertising Role of CSR and Strategic Investment in R&D: Evidence from the Biohealth Industry. Journal of Current Issues & Research in Advertising 44:1, pages 105-121.
Read now
Richard Barker, Andrew Lennard, Stephen Penman & Alan Teixeira. (2022) Accounting for intangible assets: suggested solutions. Accounting and Business Research 52:6, pages 601-630.
Read now
Andrei Filip, Alessandro Ghio & Luc Paugam. (2021) Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market. Accounting and Business Research 51:4, pages 421-456.
Read now
Melik Ertugrul. (2021) How does leverage affect the value relevance? Evidence from Turkey. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:2, pages 246-267.
Read now
Marwa Elnahass & Leonidas Doukakis. (2019) Market valuations of bargain purchase gains: are these true gains under IFRS?. Accounting and Business Research 49:7, pages 753-784.
Read now
Xiaomeng Chen, Sue Wright & Hai Wu. (2018) Exploration intensity, analysts’ private information development and their forecast performance. Accounting and Business Research 48:1, pages 77-107.
Read now
Vineet Agarwal, Richard J. Taffler, Xijuan Bellotti & Elly A. Nash. (2016) Investor relations, information asymmetry and market value. Accounting and Business Research 46:1, pages 31-50.
Read now
Subhash Abhayawansa, Mark Aleksanyan & John Bahtsevanoglou. (2015) The use of intellectual capital information by sell-side analysts in company valuation. Accounting and Business Research 45:3, pages 279-306.
Read now
Brian A. Rutherford. (2011) Accounting Research and Accounting Policy: What Kind of Gap?. Accounting in Europe 8:2, pages 141-154.
Read now
F. Tsoligkas & I. Tsalavoutas. (2011) Value relevance of R&D in the UK after IFRS mandatory implementation. Applied Financial Economics 21:13, pages 957-967.
Read now
Martin Glaum. (2009) Pension accounting and research: A review. Accounting and Business Research 39:3, pages 273-311.
Read now
AndrewW. Stark. (2008) Intangibles and research – an overview with a specific focus on the UK. Accounting and Business Research 38:3, pages 275-285.
Read now

Articles from other publishers (153)

Zachary King, Thomas J. Linsmeier & Daniel D. Wangerin. (2023) Differences in the value relevance of identifiable intangible assets. Review of Accounting Studies.
Crossref
Muhammad Junaid Ahsan. 2023. Enhancing Sustainability Through Non-Financial Reporting. Enhancing Sustainability Through Non-Financial Reporting 95 118 .
Robert Rieg & Ute Vanini. (2023) Value relevance of voluntary intellectual capital disclosure: a meta-analysis. Review of Managerial Science 17:7, pages 2587-2631.
Crossref
Shawn Ho, Baljit K. Sidhu & Fan Yang. (2023) The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles . Accounting & Finance 63:3, pages 3609-3641.
Crossref
Normawati Non & Norazlin Ab Aziz. (2023) An exploratory study that uses textual analysis to examine the financial reporting sentiments during the COVID-19 pandemic. Journal of Financial Reporting and Accounting 21:4, pages 895-915.
Crossref
Giuseppe Scandurra & Antonio Thomas. (2023) The SDGs and Non-Financial Disclosures of Energy Companies: The Italian Experience. Sustainability 15:17, pages 12882.
Crossref
Rolf Uwe Fülbier & Thorsten Sellhorn. (2023) Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. Journal of Business Economics 93:6-7, pages 1089-1124.
Crossref
Olga Grzybek. (2023) Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland. Journal of International Accounting, Auditing and Taxation 51, pages 100549.
Crossref
Anthony Appleton, Andreas Barckow, Christine A. Botosan, Yasunobu Kawanishi, Atsushi Kogasaka, Andrew Lennard, Linda Mezon-Hutter, Joy Sy & Rebecca Villmann. (2023) Perspectives on the Financial Reporting of Intangibles. Accounting Horizons 37:1, pages 1-13.
Crossref
Xuejing Xie & Weiguo Zhang. (2022) Should More Internally Generated Intangible Assets Be Recognized? A Commentary. Abacus 59:1, pages 6-31.
Crossref
Shefei Ma & Weiguo Zhang. (2023) How to improve IFRS for intangible assets? A milestone approach. China Journal of Accounting Research 16:1, pages 100289.
Crossref
Alexander David, Amir Hosseini & Anup Srivastava. (2023) Is Intangibles Talk Informative about Future Returns? Evidence from 10-K Filings. SSRN Electronic Journal.
Crossref
Andrea Venturelli. 2023. Encyclopedia of Sustainable Management. Encyclopedia of Sustainable Management 2752 2756 .
Andrea Venturelli. 2020. Encyclopedia of Sustainable Management. Encyclopedia of Sustainable Management 1 4 .
Ika Permatasari & I Made Narsa. (2021) Sustainability reporting or integrated reporting: which one is valuable for investors?. Journal of Accounting & Organizational Change 18:5, pages 666-684.
Crossref
Shana M. Clor-Proell, Nerissa Brown, Stephen R. Stubben, Brian J. White, Elizabeth Blankespoor, Elizabeth A. Gordon, Mahendra R Gujarathi, Elaine Henry & Kenneth J. Merkley. (2021) Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the FASB Invitation to Comment on Identifiable Intangible Assets and Subsequent Accounting for Goodwill . Accounting Horizons 36:3, pages 1-19.
Crossref
Anne Jeny & Rucsandra Moldovan. (2021) Accounting for intangible assets – insights from meta-analysis of R&D research. Journal of Accounting Literature 44:1, pages 40-71.
Crossref
Feng Xiong, Maoyue Xie, Lingjuan Zhao, Cheng Li & Xuan Fan. (2022) Recognition and Evaluation of Data as Intangible Assets. SAGE Open 12:2, pages 215824402210946.
Crossref
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas & Fanis Tsoligkas. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy 41:2, pages 106944.
Crossref
Tami Dinh & Wolfgang Schultze. (2022) Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany. Journal of International Accounting, Auditing and Taxation 46, pages 100446.
Crossref
Marwa Elnahass, Aly Salama & Vu Quang Trinh. (2022) Firm valuations and board compensation: Evidence from alternative banking models. Global Finance Journal 51, pages 100553.
Crossref
Sven-Olof Yrjö Collin, Yuliya Ponomareva, Fredrik Björklund & David Krieg. (2022) Independent directors in Sweden and their influence on earnings through accrual and real activities management. Corporate Ownership and Control 19:2, pages 143-158.
Crossref
Christopher Nobes & Christian Stadler. (2021) Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. Australian Accounting Review 31:4, pages 273-285.
Crossref
Juan Pablo García Castro, Diego Fernando Duque Ramírez & Jenny Moscoso Escobar. (2021) The relationship between intellectual capital and financial performance in Colombian listed banking entities. Asia Pacific Management Review 26:4, pages 237-247.
Crossref
Maribel Guerrero, Fernando Herrera & David Urbano. (2021) Does policy enhance collaborative-opportunistic behaviours? Looking into the intellectual capital dynamics of subsidized industry–university partnerships. Journal of Intellectual Capital 22:6, pages 1055-1081.
Crossref
Carmelo Reverte. (2020) Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market. Sustainable Development 29:5, pages 793-809.
Crossref
Christina Dargenidou, Richard H.G. Jackson, Ioannis Tsalavoutas & Fanis Tsoligkas. (2021) Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence. The British Accounting Review 53:4, pages 100998.
Crossref
Kwangmin Park & SooCheong (Shawn) Jang. (2021) A study of value-relevance and reliability of intangible assets: What do we know from the restaurant industry?. Journal of Hospitality and Tourism Management 47, pages 104-113.
Crossref
Tanveer Ahmed & Azrin Saeed. (2021) The Impact of Social Media Marketing on Urban Youth’s Brand Loyalty: Through Facebook Marketing. International Journal of Entrepreneurial Research 4:1, pages 10-19.
Crossref
Melik ErtugrulAli Coskun. (2021) What is a real measure of corporate liquidity. International Journal of Management and Economics 57:1, pages 3-13.
Crossref
Ömer Faruk Güleç. 2021. Ethics and Sustainability in Accounting and Finance, Volume II. Ethics and Sustainability in Accounting and Finance, Volume II 109 129 .
Ivette Estefani Núñez Laguna & Julio César Hernández. (2020) Determinantes de la revelación de activos intangibles para empresas cotizadas en Perú. Teuken Bidikay - Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad 11:17, pages 61-78.
Crossref
Brian A Rutherford. (2020) Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation. Philosophy of Management 19:4, pages 499-523.
Crossref
Hani Tadros, Michel Magnan & Emilio Boulianne. (2020) Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers. Journal of Financial Reporting and Accounting 18:4, pages 661-686.
Crossref
Yuan George Shan & Indrit Troshani. (2020) Digital corporate reporting and value relevance: evidence from the US and Japan. International Journal of Managerial Finance 17:2, pages 256-281.
Crossref
Jacek WelcJacek Welc. 2020. Reading Between the Lines of Corporate Financial Reports. Reading Between the Lines of Corporate Financial Reports 321 365 .
Shab Hundal, Anne Eskola & Sofiya Lyulyu. 2020. Eurasian Economic Perspectives. Eurasian Economic Perspectives 43 67 .
Anne Jeny, Luc Paugam & Pierre Astolfi. (2019) The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality. Comptabilité Contrôle Audit Tome 25:2, pages 5-53.
Crossref
Sandra Brosnan, David O’Donnell & Philip O’Regan. (2019) A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette. Journal of Management and Governance 23:2, pages 321-344.
Crossref
Elisabeth Albertini. (2018) Integrated reporting: an exploratory study of French companies. Journal of Management and Governance 23:2, pages 513-535.
Crossref
Andreas Kreß, Brigitte Eierle & Ioannis Tsalavoutas. (2019) Development costs capitalization and debt financing. Journal of Business Finance & Accounting 46:5-6, pages 636-685.
Crossref
Tami Dinh, Baljit K. Sidhu & Chuan Yu. (2019) Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?. Abacus 55:1, pages 92-127.
Crossref
. (2019) Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda. M@n@gement 22:2, pages 216.
Crossref
Tami Dinh, Helen Kang, Richard D. Morris & Wolfgang Schultze. (2018) Evolution of intangible asset accounting: Evidence from Australia. Journal of International Financial Management & Accounting 29:3, pages 247-279.
Crossref
Mark P. Bauman & Kenneth W. Shaw. (2018) Value relevance of customer-related intangible assets. Research in Accounting Regulation 30:2, pages 95-102.
Crossref
Irem Demirkan. (2018) The impact of firm resources on innovation. European Journal of Innovation Management 21:4, pages 672-694.
Crossref
Christine Reitmaier & Wolfgang Schultze. (2017) Enhanced business reporting: value relevance and determinants of valuation-related disclosures. Journal of Intellectual Capital 18:4, pages 832-867.
Crossref
Si Jie Lim, Gregory White, Alina Lee & Yuni Yuningsih. (2017) A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms. Accounting Research Journal 30:01, pages 89-106.
Crossref
Tasawar Nawaz & Roszaini Haniffa. (2017) Determinants of financial performance of Islamic banks: an intellectual capital perspective. Journal of Islamic Accounting and Business Research 8:2, pages 130-142.
Crossref
Laura Bini, Francesco Dainelli & Francesco Giunta. (2015) Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure. Journal of Management & Governance 21:1, pages 63-91.
Crossref
Michalis Makrominas. (2016) Recognized intangibles and the present value of growth options. Review of Quantitative Finance and Accounting 48:2, pages 311-329.
Crossref
Benedetta Cuozzo, John Dumay, Matteo Palmaccio & Rosa Lombardi. (2017) Intellectual capital disclosure: a structured literature review. Journal of Intellectual Capital 18:1, pages 9-28.
Crossref
Stefan Schaper, Christian Nielsen & Robin Roslender. (2017) Moving from irrelevant intellectual capital (IC) reporting to value-relevant IC disclosures. Journal of Intellectual Capital 18:1, pages 81-101.
Crossref
Rezvan Hejazi, Mehrdad Ghanbari & Mohammad Alipour. (2016) Intellectual, Human and Structural Capital Effects on Firm Performance as Measured by Tobin's Q. Knowledge and Process Management 23:4, pages 259-273.
Crossref
Mark Russell. (2016) The valuation of pharmaceutical intangibles. Journal of Intellectual Capital 17:3, pages 484-506.
Crossref
Lino Cinquini, Rosa Alba Miraglia & Riccardo Giannetti. (2016) Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi. MANAGEMENT CONTROL:2, pages 5-14.
Crossref
Mustafa Ciftci & Masako Darrough. (2016) Does the Riskiness of R&D Outweigh Its Benefits? The Perspective of US Private Lenders. Journal of Business Finance & Accounting 43:5-6, pages 654-692.
Crossref
Patrizia Gazzola & Stefano Amelio. (2016) Impairment Test in the Football Team Financial Reports. Procedia - Social and Behavioral Sciences 220, pages 105-114.
Crossref
Yolanda Ramirez, Angel Tejada & Montserrat Manzaneque. (2016) The value of disclosing intellectual capital in Spanish universities. Journal of Organizational Change Management 29:2, pages 176-198.
Crossref
Tasawar Nawaz. (2016) Determinants of sustainable growth: A comparative analysis of conventional and Islamic banks. Corporate Ownership and Control 14:1, pages 403-413.
Crossref
Michael Erkens, Luc Paugam & Hervé Stolowy. (2015) Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité Contrôle Audit Tome 21:3, pages 15-92.
Crossref
Teng Zhou, Jacqueline Birt & Michaela Rankin. (2015) The value relevance of exploration and evaluation expenditures. Accounting Research Journal 28:3, pages 228-250.
Crossref
Katsuhiro Motokawa. (2015) Human capital disclosure, accounting numbers, and share price. Journal of Financial Reporting and Accounting 13:2, pages 159-178.
Crossref
Tami Dinh, Brigitte Eierle, Wolfgang Schultze & Leif Steeger. (2015) Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38. Journal of International Financial Management & Accounting 26:3, pages 257-293.
Crossref
Frank Schiemann, Kai Richter & Thomas Günther. (2015) The relationship between recognised intangible assets and voluntary intellectual capital disclosure. Journal of Applied Accounting Research 16:2, pages 240-264.
Crossref
Robert Hogan & Jocelyn D. Evans. (2015) Does the strategic alignment of value drivers impact earnings persistence?. Sustainability Accounting, Management and Policy Journal 6:3, pages 374-396.
Crossref
Hung-Chao Yu, Wen-Ying Wang & Chingfu Chang. (2014) The stock market valuation of intellectual capital in the IT industry. Review of Quantitative Finance and Accounting 45:2, pages 279-304.
Crossref
Kaveh Asiaei & Ruzita Jusoh. (2015) A multidimensional view of intellectual capital: the impact on organizational performance. Management Decision 53:3, pages 668-697.
Crossref
Jan Mouritsen & Per Nikolaj Bukh. 2015. Wiley Encyclopedia of Management. Wiley Encyclopedia of Management 1 6 .
Julia A. Smith & Renzo Cordina. (2014) The role of accounting in high-technology investments. The British Accounting Review 46:3, pages 309-322.
Crossref
Xu-Dong Ji & Wei Lu. (2014) The value relevance and reliability of intangible assets. Asian Review of Accounting 22:3, pages 182-216.
Crossref
Lorena Mitrione, George Tanewski & Jacqueline Birt. (2013) The relevance to firm valuation of research and development expenditure in the Australian health-care industry. Australian Journal of Management 39:3, pages 425-452.
Crossref
Marwa Elnahass, Marwan Izzeldin & Omneya Abdelsalam. (2014) Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks. Journal of Economic Behavior & Organization 103, pages S160-S173.
Crossref
Akmalia M. Ariff, Steven F. Cahan & David M. Emanuel. (2014) Institutional Environment, Ownership, and Disclosure of Intangibles: Evidence from East Asia. Journal of International Accounting Research 13:1, pages 33-59.
Crossref
Renato Sydler, Stefan Haefliger & Robert Pruksa. (2014) Measuring intellectual capital with financial figures: Can we predict firm profitability?. European Management Journal 32:2, pages 244-259.
Crossref
Sang Ho Kim & Dennis Taylor. (2014) Intellectual capital vs the book-value of assets. Journal of Intellectual Capital 15:1, pages 65-82.
Crossref
Michele Di Marcantonio & Marco Mattei. 2014. Management, Valuation, and Risk for Human Capital and Human Assets. Management, Valuation, and Risk for Human Capital and Human Assets 189 219 .
Jane Davison. (2014) Visual rhetoric and the case of intellectual capital. Accounting, Organizations and Society 39:1, pages 20-37.
Crossref
Pei Ling Wu & Heng Sheng Chen. (2013) A Contra-Intellectual Capital Account: Hidden Costsof Quality and Modified by Fuzzy Set. Applied Mechanics and Materials 475-476, pages 1118-1126.
Crossref
Syed Zulfiqar Ali Shah, Shuang Liang & Saeed Akbar. (2013) International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis. International Review of Financial Analysis 30, pages 158-169.
Crossref
Maria Elena Olante. (2013) Overpaid acquisitions and goodwill impairment losses — Evidence from the US. Advances in Accounting 29:2, pages 243-254.
Crossref
Paul Amadieu, Carole Maurel & Jean-Laurent Viviani. (2013) Intangibles, Export Intensity, and Company Performance in the French Wine Industry. Journal of Wine Economics 8:2, pages 198-224.
Crossref
. (2017) Management control of intangibles in business cases. Schmalenbach Business Review 65:S4, pages 103-182.
Crossref
. (2017) Incorporating intangibles in management control systems. Schmalenbach Business Review 65:S4, pages 70-103.
Crossref
. (2017) Measurement and valuation of intangibles. Schmalenbach Business Review 65:S4, pages 36-69.
Crossref
. (2017) Intangibles in the context of management control systems. Schmalenbach Business Review 65:S4, pages 13-36.
Crossref
. (2017) Intangibles, relevance and categorization. Schmalenbach Business Review 65:S4, pages 3-13.
Crossref
. (2017) Introduction. Schmalenbach Business Review 65:S4, pages 1-3.
Crossref
Łukasz Sienkiewicz. (2013) In Search of Relevance of Human Capital Measurement – Theoretical Assumptions and Empirical Evidence. Kwartalnik Ekonomistów i Menedżerów 29:3, pages 0-0.
Crossref
Edila E. Herrera R.. (2013) Factores que explican la extensión de revelación de activos intangibles de los bancos que cotizan en la Bolsa de Valores de Panamá11Parte del proyecto de investigación: Revelación de recursos intangibles, su relación con la rentabilidad de las acciones. Caso Panamá, Brasil y España, patrocinado por el Banco Mundial.. Contaduría y Administración 58:3, pages 173-202.
Crossref
Ramin Gamerschlag. (2013) Value relevance of human capital information. Journal of Intellectual Capital 14:2, pages 325-345.
Crossref
Francesco Napoli. (2013) Voluntary disclosure reduces agency conflicts: an empirical analysis of Italian listed companies with substantial intangible assets. Corporate Ownership and Control 11:1, pages 576-599.
Crossref
Huong Higgins. (2013) Can securities analysts forecast intangible firms’ earnings?. International Journal of Forecasting 29:1, pages 155-174.
Crossref
Martin Artz, Christian Homburg & Thomas Rajab. (2012) Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties. Accounting, Organizations and Society 37:7, pages 445-460.
Crossref
Teresa duarte Atoche, José ángel Pérez lópez & Jose antonio Camúñez ruiz. (2012) La relevancia de los gastos de I+D. Estudio empírico en el sector del automóvil. Revista de Contabilidad 15:2, pages 257-286.
Crossref
Marna de Klerk & Charl de Villiers. (2012) The value relevance of corporate responsibility reporting: South African evidence. Meditari Accountancy Research 20:1, pages 21-38.
Crossref
Gunnar Rimmel, Johan Dergård & Kristina Jonäll. (2012) Human resources disclosure in Danish intellectual capital statements. Journal of Human Resource Costing & Accounting 16:2, pages 112-141.
Crossref
James Guthrie, Federica Ricceri & John Dumay. (2012) Reflections and projections: A decade of Intellectual Capital Accounting Research. The British Accounting Review 44:2, pages 68-82.
Crossref
LAURIE HUNTER, ELIZABETH WEBSTER & ANNE WYATT. (2012) Accounting for Expenditure on Intangibles. Abacus 48:1, pages 104-145.
Crossref
Anna M. Gil-Lafuente, César Castillo-López & Fabio Raúl Blanco-Mesa. 2012. Soft Computing in Management and Business Economics. Soft Computing in Management and Business Economics 177 189 .
Tami Dinh Thi & Wolfgang Schultze. (2011) Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows. Journal of Management Control 22:3, pages 241-278.
Crossref
Jean‐Michel Sahut, Sandrine Boulerne & Frédéric Teulon. (2011) Do IFRS provide better information about intangibles in Europe?. Review of Accounting and Finance 10:3, pages 267-290.
Crossref
Sang Ho Kim & Dennis Taylor. (2011) Labour cost disclosures: have IFRSs made a difference?. Journal of Human Resource Costing & Accounting 15:2, pages 127-146.
Crossref
Vijaya Murthy & Jan Mouritsen. (2011) The performance of intellectual capital. Accounting, Auditing & Accountability Journal 24:5, pages 622-646.
Crossref
P. Amadieu & J. L. Viviani. (2011) Intangible expenses: a solution to increase the French wine industry performance?. European Review of Agricultural Economics 38:2, pages 237-258.
Crossref
Gilad Livne, Ana Simpson & Eli Talmor. (2011) Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation?. Journal of Business Finance & Accounting 38:3-4, pages 334-363.
Crossref
Stewart Jones. (2011) Does the Capitalization of Intangible Assets Increase the Predictability of Corporate Failure?. Accounting Horizons 25:1, pages 41-70.
Crossref
Kármen Kovács. (2011) A testetlen eszközök jelentősége a vállalat működésében, pénzügyi teljesítményében és piaci értékelésében. Vezetéstudomány / Budapest Management Review, pages 49-57.
Crossref
Andi Duqi & Giuseppe Torluccio. 2011. Bank Performance, Risk and Firm Financing. Bank Performance, Risk and Firm Financing 215 241 .
Andreas PerssonLynette Ryals. (2010) Customer assets and customer equity: Management and measurement issues. Marketing Theory 10:4, pages 417-436.
Crossref
Lídia Oliveira, Lúcia Lima Rodrigues & Russell Craig. (2010) Intangible assets and value relevance: Evidence from the Portuguese stock exchange. The British Accounting Review 42:4, pages 241-252.
Crossref
Gregory White, Alina Lee, Yuni Yuningsih, Christian Nielsen & Per Nikolaj Bukh. (2010) The nature and extent of voluntary intellectual capital disclosures by Australian and UK biotechnology companies. Journal of Intellectual Capital 11:4, pages 519-536.
Crossref
Frank H. M. Verbeeten & Pieter Vijn. (2010) Are Brand-Equity Measures Associated with Business-Unit Financial Performance? Empirical Evidence from the Netherlands. Journal of Accounting, Auditing & Finance 25:4, pages 645-671.
Crossref
Anne Wyatt & Hermann Frick. (2010) Accounting for Investments in Human Capital: A Review. Australian Accounting Review 20:3, pages 199-220.
Crossref
Julie Walker. (2010) The Use of Performance‐based Remuneration: High versus Low‐growth Firms. Australian Accounting Review 20:3, pages 256-264.
Crossref
Shigeki Sakakibara, Bo Hansson, Tadanori Yosano & Hideo Kozumi. (2010) Analysts’ Perceptions of Intellectual Capital Information. Australian Accounting Review 20:3, pages 274-285.
Crossref
Paul Amadieu & Jean‐Laurent Viviani. (2010) Intangible effort and performance: the case of the French wine industry. Agribusiness 26:2, pages 280-306.
Crossref
Juni Chan & John Burgess. (2010) Public reporting of HRM practices among selected Hong Kong companies. Journal of Chinese Human Resources Management 1:2, pages 115-127.
Crossref
Raf Orens, Walter Aerts & Nadine Lybaert. (2009) Intellectual capital disclosure, cost of finance and firm value. Management Decision 47:10, pages 1536-1554.
Crossref
MICHAEL BRADBURY. (2009) Discussion of Dedman, Mouselli, Shen and Stark. Abacus 45:3, pages 342-357.
Crossref
ELISABETH DEDMAN, SULAIMAN MOUSELLI, YUN SHEN & ANDREW W. STARK. (2009) Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K.. Abacus 45:3, pages 312-341.
Crossref
Christopher D. Ittner & David F. Larcker. 2009. Handbook of Management Accounting Research. Handbook of Management Accounting Research 1235 1251 .
Anne Wyatt & Margaret Abernethy. (2008) Accounting for Intangible Investments. Australian Accounting Review 18:2, pages 95-107.
Crossref
Rolf Uwe Fülbier & Thorsten Sellhorn. (2022) Understanding and Improving the Language of Business – How Corporate Reporting Research Can Better Serve Business and Society. SSRN Electronic Journal.
Crossref
Panayiotis C. Andreou, Neophytos Lambertides & Marina Magidou. (2021) Stock Price Crash Risk and the Managerial Rhetoric Channel: Evidence from Narrative R&D Disclosure. SSRN Electronic Journal.
Crossref
Tami Dinh & Wolfgang Schultze. (2021) Accounting for R&D on the Income Statement? Evidence on Non-Discretionary vs. Discretionary R&D Capitalization Under IFRS in Germany. SSRN Electronic Journal.
Crossref
Zheng Leitter, Lisa L. Koonce & Brian J. White. (2021) The Effect of Identifying Intangible Assets in an Acquisition on Investors’ Judgments. SSRN Electronic Journal.
Crossref
Christopher William Nobes & Christian Stadler. (2020) Towards a Solution to the International Variety in the Accounting Practices of Extractive Firms Under IFRS. SSRN Electronic Journal.
Crossref
Zachary King, Thomas Linsmeier & Daniel D. Wangerin. (2019) Differences in the Value Relevance of Identifiable Intangible Assets Acquired in Business Combinations. SSRN Electronic Journal.
Crossref
Peter D. Easton, Mary Hill & Gary Kenneth Taylor. (2018) Credit Spreads, Debt Maturity and Assets Other than Those Included in Book Value. SSRN Electronic Journal.
Crossref
Anne JENY & Rucsandra Moldovan. (2018) Recognition and Disclosure of Intangible Assets - A Meta-Analysis Review. SSRN Electronic Journal.
Crossref
Lane Matthews & Renata Isabel Stenka. (2018) Innovation Disclosure and Cost of Capital: An Economic-Based Perspective. SSRN Electronic Journal.
Crossref
Christina Dargenidou, Richard H.G. Jackson & Fanis Tsoligkas. (2017) A Disadvantage in IFRS Adoption in the UK: The Adverse Consequences of IAS 38. SSRN Electronic Journal.
Crossref
Robert Rieg & Ute Vanini. (2015) Value-Relevance of Intangibles and Intellectual Capital Disclosure on Market-to-Book Value Ratio: A Longitudinal Multilevel Regression of German DAX Firms. SSRN Electronic Journal.
Crossref
Zuraida Zuraida, Noor Houqe & Tony van Zijl. (2016) Value Relevance of Environmental, Social, and Governance Disclosure. SSRN Electronic Journal.
Crossref
Miguel Sousa & Marta Pinho. (2014) Is Internet Industry Facing an IPO Bubble 2.0?. SSRN Electronic Journal.
Crossref
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
Crossref
Zuraida Zuraida, Nurul Houqe & Tony van Zijl. (2014) Value Relevance of Environmental, Social and Governance Disclosure. SSRN Electronic Journal.
Crossref
Jane Davison. (2013) Visual Rhetoric and the Case of Intellectual Capital. SSRN Electronic Journal.
Crossref
Sang-Ho Kim & Dennis William Taylor. (2012) The Value of Human Capital Expenditure: Tracing Its Relevance, Reliability and Diminishing Marginal Return. SSRN Electronic Journal.
Crossref
Charlene Chen, Sue Wright & Hai Wu. (2012) The Effect of Increasing Intensity of Exploration Activity on Analysts' Forecasts. SSRN Electronic Journal.
Crossref
Ata Alloh Mohammadi, Wan Fadzilah Wan Yusoo & Veeri Chettiar Arumugam. (2011) Non-Financial Performance Indicators (R&D) Impact on Individual Investors’ Decision Making. SSRN Electronic Journal.
Crossref
Paula Barnes. (2010) Investments in Intangible Assets and Australia’s Productivity Growth: Sectoral Estimates. SSRN Electronic Journal.
Crossref
Anne Wyatt & Hermann Frick. (2010) Accounting for Investments in Human Capital: A Review. SSRN Electronic Journal.
Crossref
Andi Duqi & Giuseppe Torluccio. (2010) R&D Expenditure and Firm Valuation: Evidence from Europe. SSRN Electronic Journal.
Crossref
Andi Duqi & Giuseppe Torluccio. (2010) Can R&D Expenditures Affect Firm Market Value? An Empirical Analysis of a Panel of European Listed Firms. SSRN Electronic Journal.
Crossref
Serena Morricone, Raffaele Oriani & Maurizio Sobrero. (2009) The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS. SSRN Electronic Journal.
Crossref
Gilad Livne, Ana Vidolovska Simpson & Eli Talmor. (2010) Do Customer Acquisition Cost, Retention and Usage Matter to Firm Performance and Valuation?. SSRN Electronic Journal.
Crossref
Donald J. Stokes & John Webster. (2010) The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment. SSRN Electronic Journal.
Crossref
Jan D. Fasshauer & Martin Glaum. (2012) The Value Relevance of Pension Fair Values and Uncertainty. SSRN Electronic Journal.
Crossref
Marie Dutordoir, Frank Verbeeten & Dominique De Beijer. (2012) The Market Value Impact of Brand Value Announcements. SSRN Electronic Journal.
Crossref
Tami Dinh Thi, Helen Kang & Wolfgang Schultze. (2009) Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling. SSRN Electronic Journal.
Crossref
Anne Wyatt & Margaret A. Abernethy. (2008) Accounting for Intangible Investments. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.