Identifying Corporate Expenditures on Intangibles Using GAAP
Download full text from publisher
References listed on IDEAS
- Clarkson, Peter M & Thompson, Rex, 1990. " Empirical Estimates of Beta When Investors Face Estimation Risk," Journal of Finance, American Finance Association, vol. 45(2), pages 431-453, June.
- MartinNeil Baily & Robert Z. Lawrence, 2001. "Do We Have a New E-conomy?," American Economic Review, American Economic Association, vol. 91(2), pages 308-312, May.
- Wesley M. Cohen & Richard R. Nelson & John P. Walsh, 2000.
"Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (or Not),"
NBER Working Papers
7552, National Bureau of Economic Research, Inc.
- Wesley M Cohen & Richard R Nelson & John P Walsh, 2003. "Protecting Their Intellectual Assets: Appropriability Conditions and Why U.S. Manufacturing Firms Patent (Or Not)," Levine's Working Paper Archive 618897000000000624, David K. Levine.
- Stefano Brusoni & Orietta Marsili & Ammon Salter, 2005.
"The role of codified sources of knowledge in innovation: Empirical evidence from Dutch manufacturing,"
Journal of Evolutionary Economics,
Springer, vol. 15(2), pages 211-231, January.
- Stefano Brusoni & Orietta Marsili & Ammon Salter, 2002. "The role of codified sources of knowledge in innovation: empirical evidence from Dutch manufacturing," SPRU Working Paper Series 80, SPRU - Science and Technology Policy Research, University of Sussex.
- repec:bla:joares:v:37:y:1999:i:2:p:387-413 is not listed on IDEAS
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- James R. Frederickson & Elizabeth Webster & Ian O. Williamson, 2010. "Is the Current Accounting Treatment of Education and Training Costs Appropriate?," Australian Accounting Review, CPA Australia, vol. 20(3), pages 265-273, September.
More about this item
Keywordsmanagerial accounting system; GAAP accounting system; expenditures on intangible investment; rate of return;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-07-11 (Accounting & Auditing)
- NEP-ALL-2009-07-11 (All new papers)
- NEP-BEC-2009-07-11 (Business Economics)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iae:iaewps:wp2009n12. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sheri Carnegie). General contact details of provider: http://edirc.repec.org/data/mimelau.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.