Accounting for intangibles – a critical review of policy recommendations

Citations

Cited by:

1. Lin Li, 2025. "The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence," Papers 2505.16336, arXiv.org.
2. Sudip Datta & Anand Jha & Manoj Kulchania, 2020. "On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 123-162, July.
3. Thomas Ruchti & Andrew Bird & Stephen A. Karolyi & Michael Hertzel, 2024. "The Value of Lending Relationships," Working Papers 24-02, Office of Financial Research, US Department of the Treasury.
4. Yaghoub Abdi & Xiaoni Li & Xavier Càmara-Turull, 2023. "Firm value in the airline industry: perspectives on the impact of sustainability and Covid-19," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 10(1), pages 1-24, December.
5. Nerissa C. Brown & Michael D. Kimbrough, 2011. "Intangible investment and the importance of firm-specific factors in the determination of earnings," Review of Accounting Studies, Springer, vol. 16(3), pages 539-573, September.
6. Stephen Penman, 2021. "Accounting for Risk," Foundations and Trends(R) in Accounting, now publishers, vol. 15(4), pages 373-507, November.
7. Thomas Bassetti & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi, 2020. "A critical validation of the value added intellectual coefficient: use in empirical research and comparison with alternative measures of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(4), pages 1115-1145, December.
8. Mark Wallis, 2026. "Has Accounting Really Lost Its Value Relevance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 3-23, March.
9. Sandra Brosnan & David O’Donnell & Philip O’Regan, 2019. "A performative exploration of the lifeworlds of human capital and financial capital: an intellectual capital case vignette," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 321-344, June.
10. Lin Li, 2026. "The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence," Financial Management, Financial Management Association International, vol. 55(1), pages 99-119, March.
11. Frédérique Evraert-Bardinet, 2017. "Intellectual capital, governance and institutional factors [Capital intellectuel, gouvernance et facteurs institutionnels]," Post-Print hal-01907521, HAL.
12. Hossain, Ashrafee T. & Masum, Abdullah-Al & Xu, Jian, 2023. "COVID-19, a blessing in disguise for the Tech sector: Evidence from stock price crash risk," Research in International Business and Finance, Elsevier, vol. 65(C).
13. Christopher Nobes & Christian Stadler, 2021. "Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS," Australian Accounting Review, CPA Australia, vol. 31(4), pages 273-285, December.
14. Xiaolu Xu & Leo L. Yang & Joseph H. Zhang, 2022. "How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1553-1580, October.
15. Marlene Plumlee & Yuan Xie & Meng Yan & Jeff Jiewei Yu, 2015. "Bank loan spread and private information: pending approval patents," Review of Accounting Studies, Springer, vol. 20(2), pages 593-638, June.
16. Ioniţă Cătălin Gabriel, 2022. "Exploration vs. Exploitation: How Innovation Strategies Impact Firm Performance and Competitive Advantage," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 16(1), pages 31-46, August.
17. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
18. Hsu, Po-Hsuan & Taylor, Mark P. & Wang, Zigan & Xu, Qi, 2022. "Currency volatility and global technological innovation," Journal of International Economics, Elsevier, vol. 137(C).
    • Taylor, Mark & Hsu, Po-Hsuan & Wang, Zigan & Xu, Qi, 2021. "Currency Volatility and Global Technological Innovation," CEPR Discussion Papers 16611, Centre for Economic Policy Research.
19. Smith, Julia A. & Cordina, Renzo, 2014. "The role of accounting in high-technology investments," The British Accounting Review, Elsevier, vol. 46(3), pages 309-322.
20. Voicu D. Dragomir & Valentin Florentin Dumitru, 2023. "Recognition and Measurement of Crypto-Assets from the Perspective of Retail Holders," FinTech, MDPI, vol. 2(3), pages 1-17, August.
21. Warren Maroun & Wayne van Zijl & Rottok Chesaina & Robert Garnett, 2022. "The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations," Australian Accounting Review, CPA Australia, vol. 32(3), pages 334-351, September.
22. Michal Novák, 2018. "The Quality of Disclosure under IAS 38 in Financial Statements of Entities Listed on PSE," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2018(2), pages 31-44.
23. Lin Li, 2025. "The Role of Intangible Investment in Predicting Stock Returns: Six Decades of Evidence," Post-Print hal-05074264, HAL.
24. Franko Milost & Ziga Cepar, 2018. "Could the Suitability of the Existing Accounting System be Argued?," Management, University of Primorska, Faculty of Management Koper, vol. 13(3), pages 213-225.
25. Labidi, Manel & Gajewski, Jean François, 2019. "Does increased disclosure of intangible assets enhance liquidity around new equity offerings?," Research in International Business and Finance, Elsevier, vol. 48(C), pages 426-437.
26. Xuejing Xie & Weiguo Zhang, 2023. "Should More Internally Generated Intangible Assets Be Recognized? A Commentary," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 6-31, March.