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Volume 12, Issue 4

European Accounting Review

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European Accounting Review, Volume 12, Issue 4 (2003)

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European Accounting Review, Volume 12, Issue 4 (2003)

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Intangibles and Intellectual Capital

Original Articles

Article

Intangibles and intellectual capital: an introduction to a special issue

Baruch Lev & Stefano Zambon

Pages: 597-603

Published online: 17 May 2010

First Page PreviewforIntangibles and intellectual capital: an introduction to a special issue | Full Text | References | PDF (52 KB)

1563 Views
100 CrossRef citations
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Article

The economic value of the R&D intangible asset

Marta Ballester, Manuel Garcia-Ayuso & Joshua Livnat

Pages: 605-633

Published online: 17 May 2010

AbstractforThe economic value of the R&D intangible asset | Full Text | References | PDF (140 KB)

1995 Views
74 CrossRef citations
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Article

Do financial analysts get intangibles?

Eli Amir, Baruch Lev & Theodore Sougiannis

Pages: 635-659

Published online: 17 May 2010

AbstractforDo financial analysts get intangibles? | Full Text | References | PDF (125.7 KB)

1755 Views
131 CrossRef citations
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Miscellany

Self-sorting, incentive compensation and human-capital assets

A. Rashad Abdel-khalik

Pages: 661-697

Published online: 17 May 2010

AbstractforSelf-sorting, incentive compensation and human-capital assets | Full Text | References | PDF (187.6 KB)

426 Views
29 CrossRef citations
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Labour leverage, equity risk and corporate policy choice

Joshua G. Rosett

Pages: 699-732

Published online: 17 May 2010

AbstractforLabour leverage, equity risk and corporate policy choice | Full Text | References | PDF (172.9 KB)

321 Views
19 CrossRef citations
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Original Articles

Article

What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain

Cristina Chaminade & Hanno Roberts

Pages: 733-751

Published online: 17 May 2010

AbstractforWhat it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain | Full Text | References | PDF (228.3 KB)

462 Views
60 CrossRef citations
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Article

Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria

Michael Habersam & Martin Piber

Pages: 753-779

Published online: 17 May 2010

AbstractforExploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria | Full Text | References | PDF (147.5 KB)

654 Views
80 CrossRef citations
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Article

Intellectual capital accounting as management fashion: a review and critique

Robin Fincham & Robin Roslender

Pages: 781-795

Published online: 17 May 2010

AbstractforIntellectual capital accounting as management fashion: a review and critique | Full Text | References | PDF (87.3 KB)

863 Views
77 CrossRef citations
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Article

Accounting for intangible assets: current requirements, key players and future directions

Stephen Powell

Pages: 797-811

Published online: 17 May 2010

AbstractforAccounting for intangible assets: current requirements, key players and future directions | Full Text | References | PDF (85.1 KB)

2994 Views
29 CrossRef citations
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European Accounting Review (Vol.12, Iss.4, 2003)

Intangibles and Intellectual Capital

Intangibles and Intellectual Capital

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