Accounting recognition of intangible assets: Theory and evidence on economic determinants

Accounting Review

Volumn 80, Issue 3, 2005, Pages 967-1003

  Wyatt, Anne ^a  

^a UNIVERSITY OF MELBOURNE   (Australia)

Author keywords

Financial reporting; Intangible assets; Property rights; Technology

Indexed keywords

EID: 23244465434     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2005.80.3.967     Document Type: Article

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