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Amortization Of Advertising Expenditures In Financial Statements

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  • PELES, Y

Abstract

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Suggested Citation

  • Peles, Y, 1970. "Amortization Of Advertising Expenditures In Financial Statements," Journal of Accounting Research, Wiley Blackwell, vol. 8(1), pages 128-137.
    • Handle: RePEc:bla:joares:v:8:y:1970:i:1:p:128-137
    DOI: http://hdl.handle.net/10.2307/2674719
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    Citations

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    Cited by:

    1. Rong Huang & Xintian Lin & Yuan Xie, 2023. "Does CDS market price intangible asset value? Evidence from SG&A expenditure," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 701-728, August.
    2. A. George Assaf & Alexander Josiassen & Jin Sun Ahn & Anna S. Mattila, 2017. "Advertising spending, firm performance, and the moderating impact of CSR," Tourism Economics, , vol. 23(7), pages 1484-1495, November.
    3. Shalini Nath Tripathi & Dheeraj Misra & Masood Siddiqui, 2020. "Impact of Advertising Intensity on Market Risk of a Firm: A Study on the Indian Consumer Goods Sector," Global Business Review, International Management Institute, vol. 21(6), pages 1376-1386, December.
    4. Greg Clinch, 1995. "Capital Markets Research And The Goodwill Debate," Australian Accounting Review, CPA Australia, vol. 5(9), pages 22-30, June.
    5. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    6. GrahamJr., Roger C. & Frankenberger, Kristina D., 2000. "The Contribution of Changes in Advertising Expenditures to Earnings and Market Values," Journal of Business Research, Elsevier, vol. 50(2), pages 149-155, November.
    7. Graham, Roger C. & King, Raymond D., 2013. "Decision usefulness of whole-asset operating lease capitalizations," Advances in accounting, Elsevier, vol. 29(1), pages 60-73.

    More about this item

    Keywords

    Amortization; Advertising expenses; Financial Statements; Goodwill;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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