Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020
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DOI: 10.1111/acfi.12751
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- Łukasz Kański & Jan Chadam & Grzegorz Kłosowski, 2022. "Intellectual Capital: A New Predictive Indicator for Project Management Improvement," Sustainability, MDPI, vol. 14(22), pages 1-22, November.
- Dinh, Tami & Schultze, Wolfgang, 2022. "Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
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- Feng Xiong & Maoyue Xie & Lingjuan Zhao & Cheng Li & Xuan Fan, 2022. "Recognition and Evaluation of Data as Intangible Assets," SAGE Open, , vol. 12(2), pages 21582440221, April.
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- Mihaela Curea, 2023. "Intangible assets and resource allocation: insights from European companies," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 86-105, November.
- Albanese, Massimo, 2023. "Reviewing literature through multidimensional representations," International Journal of Accounting Information Systems, Elsevier, vol. 49(C).
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