Small and medium size enterprises and the knowledge economy: Assessing the relevance of intangible asset valuation, reporting and management initiatives
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References listed on IDEAS
- 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.
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KeywordsKnowledge economy; Financial reporting; Small to medium-sized enterprises; Intangible assets;
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