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Accounting, Intangible Assets, Stock Market Activity, and Measurement and Disclosure Policy-Views From the U.K

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  • ELISABETH DEDMAN
  • SULAIMAN MOUSELLI
  • YUN SHEN
  • ANDREW W. STARK

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Suggested Citation

  • 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.
  • Handle: RePEc:bla:abacus:v:45:y:2009:i:3:p:312-341
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    References listed on IDEAS

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    1. Peter D. Easton & Gregory A. Sommers, 2003. "Scale and the Scale Effect in Market-based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1-2), pages 25-56.
    2. repec:bla:joares:v:29:y:1991:i:1:p:19-36 is not listed on IDEAS
    3. Baruch Lev & Theodore Sougiannis, 1999. "Penetrating the Book-to-Market Black Box: The R&D Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 419-449.
    4. Fama, Eugene F. & French, Kenneth R., 1993. "Common risk factors in the returns on stocks and bonds," Journal of Financial Economics, Elsevier, vol. 33(1), pages 3-56, February.
    5. John R. M. Hand & Wayne R. Landsman, 2005. "The Pricing of Dividends in Equity Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3-4), pages 435-469.
    6. Saeed Akbar & Andrew W. Stark, 2003. "Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(9-10), pages 1211-1233.
    7. 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.
    8. Fama, Eugene F & MacBeth, James D, 1973. "Risk, Return, and Equilibrium: Empirical Tests," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 607-636, May-June.
    9. Saeed Akbar & Andrew W. Stark, 2003. "Discussion of Scale and the Scale Effect in Market-based Accounting Research," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1-2), pages 57-72.
    10. William P. Rees, 1997. "The Impact of Dividends, Debt and Investment on Valuation Models," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(7&8), pages 1111-1140.
    11. 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.
    12. Dedman, Elisabeth & Lin, Stephen W.-J & Prakash, Arun J. & Chang, Chun-Hao, 2008. "Voluntary disclosure and its impact on share prices: Evidence from the UK biotechnology sector," Journal of Accounting and Public Policy, Elsevier, vol. 27(3), pages 195-216.
    13. Alan Gregory & Richard D.F. Harris & Maria Michou, 2001. "An Analysis of Contrarian Investment Strategies in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(9&10), pages 1192-1228.
    14. John Holland, 2006. "Fund management, intellectual capital, intangibles and private disclosure," Managerial Finance, Emerald Group Publishing, vol. 32(4), pages 277-316.
    15. repec:bla:joares:v:23:y:1985:i:1:p:326-335 is not listed on IDEAS
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    Citations

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    Cited by:

    1. Devalle, Alain & Magarini, Riccardo & Onali, Enrico, 2009. "Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe," MPRA Paper 56174, University Library of Munich, Germany, revised 08 Oct 2009.
    2. Akbar, Saeed & Shah, Syed Zulfiqar Ali & Stark, Andrew W., 2011. "The value relevance of cash flows, current accruals, and non-current accruals in the UK," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 311-319.
    3. Michael Bradbury, 2009. "Discussion of Dedman, Mouselli, Shen and Stark," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 342-357.
    4. Arturo Leccadito & Stefania Veltri, 2015. "A regime switching Ohlson model," Quality & Quantity: International Journal of Methodology, Springer, vol. 49(5), pages 2015-2035, September.
    5. Onali, Enrico & Ginesti, Gianluca, 2015. "Sins of Omission in Value Relevance Empirical Studies," MPRA Paper 64265, University Library of Munich, Germany.

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