메뉴 건너뛰기
Journal of Accounting Research
Volumn 42, Issue 1, 2004, Pages 89-120
Should Intangibles Be Measured: What Are the Economic Trade-Offs?
Author keywords

[No Author keywords available]
Indexed keywords

EID: 1642309650     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2004.00130.x     Document Type: Article
Times cited : (69)
References (12)
  • 1
    • 20144374706 scopus 로고    scopus 로고
    • The Value Relevance of Intangibles: The Case of Software Capitalization
    • ABOODY, D., AND B. LEV. "The Value Relevance of Intangibles: The Case of Software Capitalization." Journal of Accounting Research 36 (1998): 161-91.
    • (1998) Journal of Accounting Research , vol.36 , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 2
    • 58149325844 scopus 로고
    • Commitment and Observability in Games
    • BAGWELL, K. "Commitment and Observability in Games." Games and Economic Behavior 8 (1995): 271-80.
    • (1995) Games and Economic Behavior , vol.8 , pp. 271-280
    • Bagwell, K.1
  • 3
    • 0032116927 scopus 로고    scopus 로고
    • The Influence of Institutional Investors on Myopic R&D Investment Behavior
    • BUSHEE, B. "The Influence of Institutional Investors on Myopic R&D Investment Behavior." Accounting Review 73 (1998): 305-33.
    • (1998) Accounting Review , vol.73 , pp. 305-333
    • Bushee, B.1
  • 4
    • 1642291035 scopus 로고    scopus 로고
    • Stock Price, Earnings, and Book Value in Managerial Performance Measures
    • Stanford University
    • DUTTA, S., AND S. REICHELSTEIN. "Stock Price, Earnings, and Book Value in Managerial Performance Measures." Working paper, Stanford University, 2003.
    • (2003) Working Paper
    • Dutta, S.1    Reichelstein, S.2
  • 5
    • 0036017573 scopus 로고    scopus 로고
    • R&D Accounting and the Trade-off Between Relevance and Objectivity
    • HEALY, P.; S. MYERS; AND C. HOWE. "R&D Accounting and the Trade-off Between Relevance and Objectivity." Journal of Accounting Research 40 (2002): 677-710.
    • (2002) Journal of Accounting Research , vol.40 , pp. 677-710
    • Healy, P.1    Myers, S.2    Howe, C.3
  • 6
    • 0002643187 scopus 로고
    • Effects of Shareholder Information on Corporate Decisions and Capital Market Equilibrium
    • KANODIA, C. "Effects of Shareholder Information on Corporate Decisions and Capital Market Equilibrium." Econometrica (1980): 923-52.
    • (1980) Econometrica , pp. 923-952
    • Kanodia, C.1
  • 7
    • 0032220497 scopus 로고    scopus 로고
    • Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports
    • KANODIA, C., AND D. LEE. "Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports." Journal of Accounting Research 36 (1998): 33-55.
    • (1998) Journal of Accounting Research , vol.36 , pp. 33-55
    • Kanodia, C.1    Lee, D.2
  • 8
    • 0002434960 scopus 로고    scopus 로고
    • Real Effects of Separating Operating and Investment Cash Flows
    • KANODIA, C., AND A. MUKHERJI. "Real Effects of Separating Operating and Investment Cash Flows." Review of Accounting Studies 1 (1996): 51-72.
    • (1996) Review of Accounting Studies , vol.1 , pp. 51-72
    • Kanodia, C.1    Mukherji, A.2
  • 9
    • 1642378954 scopus 로고    scopus 로고
    • Optimal Imprecision and Ignorance
    • University of Minnesota
    • KANODIA, C.; R. SINGH; AND A. SPERO. "Optimal Imprecision and Ignorance." Working paper, University of Minnesota, 2002.
    • (2002) Working Paper
    • Kanodia, C.1    Singh, R.2    Spero, A.3
  • 10
    • 0030079993 scopus 로고    scopus 로고
    • The Capitalization, Amortization, and Value-Relevance of R&D
    • LEV, B., AND T. SOUGIANNIS. "The Capitalization, Amortization, and Value-Relevance of R&D." Journal of Accounting and Economics 21 (1996): 107-38.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 107-138
    • Lev, B.1    Sougiannis, T.2
  • 12
    • 84960562707 scopus 로고
    • Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior
    • STEIN, J. "Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior." Quarterly Journal of Economics (1989): 655-69.
    • (1989) Quarterly Journal of Economics , pp. 655-669
    • Stein, J.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.