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Discussion of Dedman, Mouselli, Shen and Stark

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  • MICHAEL BRADBURY

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  • Michael Bradbury, 2009. "Discussion of Dedman, Mouselli, Shen and Stark," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 342-357, September.
    • Handle: RePEc:bla:abacus:v:45:y:2009:i:3:p:342-357
    DOI: 10.1111/j.1467-6281.2009.00292.x
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    References listed on IDEAS

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    1. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 1-24, January.
    2. Barth, ME & Clinch, G, 1998. "Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 199-233.
    3. Anne Wyatt & Zoltan Matolcsy & Donald Stokes, 2001. "Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework," Australian Accounting Review, CPA Australia, vol. 11(24), pages 22-38, July.
    4. Keith Alfredson, 2001. "Accounting for Identifiable Intangibles — An Unfinished Standard-Setting Task," Australian Accounting Review, CPA Australia, vol. 11(24), pages 12-21, July.
    5. Andrew Stark, 2008. "Intangibles and research – an overview with a specific focus on the UK," Accounting and Business Research, Taylor & Francis Journals, vol. 38(3), pages 275-285.
    6. Daley, Lane A. & Vigeland, Robert L., 1983. "The effects of debt covenants and political costs on the choice of accounting methods : The case of accounting for R&D costs," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 195-211, April.
    7. Jayne Godfrey & Ping-Sheng Koh, 2001. "The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category," Australian Accounting Review, CPA Australia, vol. 11(24), pages 39-48, July.
    8. Adam Ritter & Peter Wells, 2006. "Identifiable intangible asset disclosures, stock prices and future earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 843-863, December.
    9. Jilnaught Wong & Norman Wong, 2001. "The Investment Opportunity Set and Acquired Goodwill," Contemporary Accounting Research, John Wiley & Sons, vol. 18(1), pages 173-196, March.
    10. 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, Accounting Foundation, University of Sydney, vol. 45(3), pages 312-341, September.
    11. Zoltan Matolcsy & Anne Wyatt, 2006. "Capitalized intangibles and financial analysts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 457-479, September.
    12. Greg Clinch, 1995. "Capital Markets Research And The Goodwill Debate," Australian Accounting Review, CPA Australia, vol. 5(9), pages 22-30, June.
    13. Dennis R. Oswald, 2008. "The Determinants and Value Relevance of the Choice of Accounting for Research and Development Expenditures in the United Kingdom," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1-2), pages 1-24.
    14. Tony Abrahams & Baljit K. Sidhu, 1998. "The Role of R&D Capitalisations in Firm Valuation and Perfor Mance Measurement," Australian Journal of Management, Australian School of Business, vol. 23(2), pages 169-183, December.
    15. Keryn Chalmers & Jayne Godfrey, 2006. "Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption," Australian Accounting Review, CPA Australia, vol. 16(40), pages 60-71, November.
    16. Martin Bugeja & Natalie Gallery, 2006. "Is older goodwill value relevant?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 519-535, December.
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