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Volumn 36, Issue SUPPL., 1998, Pages 161-191

The value relevance of intangibles: The case of software capitalization

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Indexed keywords


EID: 20144374706     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491312     Document Type: Article
Times cited : (404)

References (17)
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    • Biased (Conservative) and delayed accounting recognition and their effects on the ability of the book-to-Market ratio to predict book return on equity
    • New York University
    • BEAVER, W., AND S. RYAN. "Biased (Conservative) and Delayed Accounting Recognition and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity." Working paper, New York University, 1997.
    • (1997) Working Paper
    • Beaver, W.1    Ryan, S.2
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    • 0000069353 scopus 로고    scopus 로고
    • Alternative factor specifications, security characteristics, and the cross-Section of expected returns
    • BRENNAN, M.; T. CHORDIA; AND A. SUBRAHMANYAM. "Alternative Factor Specifications, Security Characteristics, and the Cross-Section of Expected Returns." Journal of Financial Economics 49 (1998): 345-73.
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    • Brennan, M.1    Chordia, T.2    Subrahmanyam, A.3
  • 8
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    • Changes in the value-Relevance of earnings and book values over the past forty years
    • December
    • COLLINS, D.; E. MAYDEW; AND I. WEISS. "Changes in the Value-Relevance of Earnings and Book Values Over the Past Forty Years." Journal of Accounting and Economics (December 1997): 39-68.
    • (1997) Journal of Accounting and Economics , pp. 39-68
    • Collins, D.1    Maydew, E.2    Weiss, I.3
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    • The valuation of acquired r&D-in-Process
    • New York University
    • DENG, Z., AND B. LEV. "The Valuation of Acquired R&D-in-Process." Working paper, New York University, 1998.
    • (1998) Working Paper
    • Deng, Z.1    Lev, B.2
  • 11
    • 0002778354 scopus 로고
    • Earnings as an explanatory variable for returns
    • Spring
    • EASTON, P., AND T. HARRIS. "Earnings as an Explanatory Variable for Returns." Journal of Accounting Research (Spring 1991): 19-36.
    • (1991) Journal of Accounting Research , pp. 19-36
    • Easton, P.1    Harris, T.2
  • 12
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    • The value relevance of software capitalized costs
    • North-western University
    • ECCHER, E. "The Value Relevance of Software Capitalized Costs." Working paper, North-western University, 1995.
    • (1995) Working Paper
    • Eccher, E.1
  • 13
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    • The cross-Section of expected returns
    • June
    • FAMA, E., AND K. FRENCH. "The Cross-Section of Expected Returns." Journal of Finance (June 1992): 427-65.
    • (1992) Journal of Finance , pp. 427-465
    • Fama, E.1    French, K.2
  • 17
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    • Time paths in the diffusion of product innovation
    • September
    • GORT, M., AND S. KLEPPER. "Time Paths in the Diffusion of Product Innovation." Economic Journal (September 1982): 630-53.
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    • Gort, M.1    Klepper, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.