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Accounting for Intangible Assets: There is Also an Income Statement

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  • STEPHEN H. PENMAN

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  • Stephen H. Penman, 2009. "Accounting for Intangible Assets: There is Also an Income Statement," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 358-371.
  • Handle: RePEc:bla:abacus:v:45:y:2009:i:3:p:358-371
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    References listed on IDEAS

    as
    1. Baruch Lev & Suresh Radhakrishnan & Weining Zhang, 2009. "Organization Capital," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 275-298.
    2. repec:bla:joares:v:36:y:1998:i::p:85-111 is not listed on IDEAS
    3. Ken Peasnell, 2006. "Institution-specific value," BIS Working Papers 210, Bank for International Settlements.
    4. Easton, Peter D. & Harris, Trevor S. & Ohlson, James A., 1992. "Aggregate accounting earnings can explain most of security returns : The case of long return intervals," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 119-142, August.
    5. Stephen H. Penman, 2006. "Handling Valuation Models," Journal of Applied Corporate Finance, Morgan Stanley, vol. 18(2), pages 48-55.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. D. J. Johnstone, 2009. "Discussion of Penman," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 372-378.
    2. repec:eee:advacc:v:35:y:2016:i:c:p:135-142 is not listed on IDEAS
    3. repec:aud:audfin:v:15:y:2017:i:148:p:686 is not listed on IDEAS
    4. Stephen H. Penman, 2010. "Financial Forecasting, Risk and Valuation: Accounting for the Future," Abacus, Accounting Foundation, University of Sydney, vol. 46(2), pages 211-228.
    5. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    6. Robert Watson, 2010. "Small and medium size enterprises and the knowledge economy: Assessing the relevance of intangible asset valuation, reporting and management initiatives," Journal of Financial Regulation and Compliance, Emerald Group Publishing, vol. 18(2), pages 131-143, May.
    7. Schiemann, Frank & Guenther, Thomas, 2013. "Earnings Predictability, Value Relevance, and Employee Expenses," The International Journal of Accounting, Elsevier, vol. 48(2), pages 149-172.
    8. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
    9. Luc Paugam & Pierre Astolfi & Olivier Ramond, 2015. "Accounting for business combinations: Do purchase price allocations matter?," Post-Print hal-01277376, HAL.
    10. Jisun Yu & Sung Kim, 2013. "Understanding liability of foreignness in an Asian business context: A study of the Korean asset management industry," Asia Pacific Journal of Management, Springer, vol. 30(4), pages 1191-1217, December.
    11. Hamid Reza Vakilifard & Nassim Shahmoradi, 2014. "Investigating the Effects of Stable Profitability and Free Cash Flow on Stock Returns of Companies Listed in Tehran Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(3), pages 21-27, July.
    12. Mustafa Ciftci & Masako Darrough, 2015. "What Explains the Valuation Difference between Intangible-intensive Profit and Loss Firms?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 138-166, January.
    13. Jeremy Bertomeu, 2016. "Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al," Abacus, Accounting Foundation, University of Sydney, vol. 52(1), pages 211-219, March.

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