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Capitalized intangibles and financial analysts

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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Cited by:

  1. Allan Hodgson & Suntharee Lhaopadchan & Raluca Ratiu, 2018. "Is advertising under‐resourced in a growth market? Intangible endogeneity and informed trading issues," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(S1), pages 343-373, November.
  2. Tami Dinh Thi & Wolfgang Schultze, 2011. "Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 241-278, November.
  3. Michael Bradbury, 2009. "Discussion of Dedman, Mouselli, Shen and Stark," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 342-357, September.
  4. Gaëlle Lenormand & Lionel Touchais, 2017. "The Financial Analysts' Forecasts And The Intangible: Do The Ias/Ifrs Lead To An Improvement? [Les Previsions Des Analystes Financiers Et Les Incorporels : Les Ias/Ifrs Apportent-Elles Une Ameliora," Post-Print hal-03125440, HAL.
  5. Iain Clacher & Alan Duboisée Ricquebourg & Allan Hodgson, 2013. "The Value Relevance of Direct Cash Flows under International Financial Reporting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 367-395, September.
  6. Clive Gaunt & Steven Cahan, 2014. "Accounting and Finance: authorship and citation trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 441-465, June.
  7. Jie Hao & Viet T. Pham, 2022. "COVID‐19 Disclosures and Market Uncertainty: Evidence from 10‐Q Filings," Australian Accounting Review, CPA Australia, vol. 32(2), pages 238-266, June.
  8. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
  9. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
  10. repec:mth:ijafr8:v:8:y:2018:i:4:p:370-383 is not listed on IDEAS
  11. Keryn Chalmers & Greg Clinch & Jayne M. Godfrey, 2008. "Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets," Australian Accounting Review, CPA Australia, vol. 18(3), pages 237-247, September.
  12. Ni, Yensen & Huang, Paoyu & Chen, Yuhsin, 2019. "Board structure, considerable capital, and stock price overreaction informativeness in terms of technical indicators," The North American Journal of Economics and Finance, Elsevier, vol. 48(C), pages 514-528.
  13. Igor Goncharov & Allan Hodgson, 2008. "Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-1.
  14. Stephen Taylor & Alex Tong, 2020. "How efficient is the market for Australian firms’ earnings information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4225-4255, December.
  15. Jie Hao & Viet Tuan Pham, 2023. "The ASC 606 standard, revenue informativeness, and analysts forecast quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2621-2652, June.
  16. Mark Brimble & Allan Hodgson, 2007. "On the intertemporal value relevance of conventional financial accounting in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 599-622, December.
  17. Tami Dinh & Helen Kang & Wolfgang Schultze, 2016. "Capitalizing Research & Development: Signaling or Earnings Management?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 373-401, June.
  18. 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.
  19. Abhayawansa, Subhash & Guthrie, James, 2016. "Does intellectual capital disclosure in analysts' reports vary by firm characteristics?," Advances in accounting, Elsevier, vol. 35(C), pages 26-38.
  20. Sunderasan Srinivasan & Raj Singh, 2010. "The persistence of green goodwill," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 12(5), pages 825-837, October.
  21. Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
  22. Murat Ocak & Derya Fındık, 2019. "The Impact of Intangible Assets and Sub-Components of Intangible Assets on Sustainable Growth and Firm Value: Evidence from Turkish Listed Firms," Sustainability, MDPI, vol. 11(19), pages 1-23, September.
  23. Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent, 2023. "The impact of IFRS complexity on analyst forecast properties: The moderating role of high quality audit," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 902-928, January.
  24. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019. "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, vol. 51(5).
  25. Cheong, Chee Seng & Zurbruegg, Ralf, 2016. "Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 257-273.
  26. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
  27. repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
  28. 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.
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