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Accounting and Business Research Volume 38, 2008 - Issue 3: International Accounting Policy Forum
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Miscellany

Intangibles and research – an overview with a specific focus on the UK

Plus ça change, plus c'est la même chose

Andrew W. Stark Coutts Professor of Accounting and Finance, Manchester Business School, Booth Street West, Manchester, M15 6PB, UK E-mail: [email protected]
Pages 275-285 | Published online: 04 Jan 2011

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Read on this site (4)

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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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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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.
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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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Articles from other publishers (14)

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.
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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.
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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.
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Andreas Kreß, Brigitte Eierle & Ioannis Tsalavoutas. (2019) Development costs capitalization and debt financing. Journal of Business Finance & Accounting 46:5-6, pages 636-685.
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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.
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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.
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David Ashton & Pengguo Wang. (2013) Valuation Weights, Linear Dynamics and Accounting Conservatism: An Empirical Analysis. Journal of Business Finance & Accounting 40:1-2, pages 1-25.
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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.
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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.
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Andi Duqi & Giuseppe Torluccio. 2011. Bank Performance, Risk and Firm Financing. Bank Performance, Risk and Firm Financing 215 241 .
Seraina C. Anagnostopoulou. (2009) Does the Capitalization of Development Costs Improve Analyst Forecast Accuracy? Evidence from the UK. Journal of International Financial Management & Accounting 21:1, pages 62-83.
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MICHAEL BRADBURY. (2009) Discussion of Dedman, Mouselli, Shen and Stark. Abacus 45:3, pages 342-357.
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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.
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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.
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