Accounting for intangible assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a solution

International Journal of Accounting

Volumn 35, Issue 2, 2000, Pages 243-265

  Joachim Hoøegh Krohn, Nils E ^a   Knivsflå, Kjell Henry ^b  

^a Vital Insurance ASA   (Norway)

^b Institute for Research in Economics and Business Administration   (Norway)

Author keywords

Intangible assets; International accounting practice; Value relevance

Indexed keywords

EID: 15844369081     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (5)

1. Aboody, David and Baruch Lev. 1999. "The Value-Relevance of Intangibles: The Case of Software Capitalization." Journal of Accounting Research, 36 (Supplement): 161-191.
2. Ball, Ray and Philip Brown. 1968. "An Empirical Evaluation of Accounting Income Numbers." Journal of Accounting and Economics, 6:159-178.
3. Barth, Mary E. and Greg Clinch. 1999. "Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices, and Non-Market Based Value Estimates." Journal of Accounting Research, 36(Supplement): 199-233.
4. Bartov, Eli, Stephen Goldberg, and Myung S. Kim. 1997. The Valuation-Relevance of Earnings and Cash Flows: An International Perspective. Working Paper, Stern School of Business, New York University.
5. Beaver, William H. 1968. "The Information Content of Annual Earnings Announcements." Journal of Accounting Research, 6(Supplement): 67-92.