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The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category

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  • Jayne Godfrey
  • Ping-Sheng Koh

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  • 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.
    • Handle: RePEc:bla:ausact:v:11:y:2001:i:24:p:39-48
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00186.x
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    References listed on IDEAS

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    1. 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.
    2. Collins, Daniel W. & Dent, Warren T., 1979. "The proposed elimination of full cost accounting in the extractive petroleum industry : An empirical assessment of the market consequences," Journal of Accounting and Economics, Elsevier, vol. 1(1), pages 3-44, March.
    3. 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.
    4. Aboody, D & Lev, B, 1998. "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 36, pages 161-191.
    5. Philip Brown, 1995. "A Note On The Inverse (Reverse) Sum-of-The-Years‘- Digits Method And Other Ways To Amortise Goodwill," Australian Accounting Review, CPA Australia, vol. 5(9), pages 17-21, June.
    6. Myers, Stewart C., 1977. "Determinants of corporate borrowing," Journal of Financial Economics, Elsevier, vol. 5(2), pages 147-175, November.
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