-
1
-
-
20144374706
-
The value relevance of intangibles: The case of software capitalization
-
Aboody, D., and B. Lev., 1998, “The value relevance of intangibles: The case of software capitalization”, Journal of Accounting Research, Vol 36, Supplement: 161-91.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 161-191
-
-
Aboody, D.1
Lev, B.2
-
2
-
-
0009211248
-
The role of R&D capitalisations in firm valuation and performance measurement
-
Abrahams, T., and B. K. Sidhu., 1998, “The role of R&D capitalisations in firm valuation and performance measurement”, Australian Journal of Management, Vol. 23, No. 2: 169-84.
-
(1998)
Australian Journal of Management
, vol.23
, Issue.2
, pp. 169-184
-
-
Abrahams, T.1
Sidhu, B.K.2
-
4
-
-
85040421768
-
-
Exposure Draft 49, AARF, Melbourne
-
Australian Accounting Research Foundation (AARF), 1989, Exposure Draft 49 Accounting for Identifiable Intangible Assets, AARF, Melbourne.
-
(1989)
Accounting for Identifiable Intangible Assets
-
-
-
8
-
-
85018752193
-
-
AASB, Melbourne
-
Australian Accounting Standards Board (AASB), 1988, AASB 1013 Accounting for Goodwill, AASB, Melbourne.
-
(1988)
AASB 1013 Accounting for Goodwill
-
-
-
9
-
-
0001936299
-
Valuation-based accounting research: Implications for financial reporting and opportunities for future research
-
Barth, M. E., 2000, “Valuation-based accounting research: Implications for financial reporting and opportunities for future research”, Accounting and Finance, Vol. 40, No. 1: 7-31.
-
(2000)
Accounting and Finance
, vol.40
, Issue.1
, pp. 7-31
-
-
Barth, M.E.1
-
10
-
-
0346450141
-
-
working paper, Stanford University and University of North Carolina at Chapel Hill
-
Barth, M. E., W. H. Beaver., and W. R. Landsman., 2000, “The relevance of the value relevance literature for financial accounting standard setting: Another view”, working paper, Stanford University and University of North Carolina at Chapel Hill.
-
(2000)
The relevance of the value relevance literature for financial accounting standard setting: Another view
-
-
Barth, M.E.1
Beaver, W.H.2
Landsman, W.R.3
-
11
-
-
84977297474
-
A note on the inverse (reverse) sum-of-the-years-digits method and other ways to amortise goodwill
-
Brown, P., 1995, “A note on the inverse (reverse) sum-of-the-years-digits method and other ways to amortise goodwill”, Australian Accounting Review, Vol. 5, No. 1: 17-21.
-
(1995)
Australian Accounting Review
, vol.5
, Issue.1
, pp. 17-21
-
-
Brown, P.1
-
12
-
-
85000276856
-
The stock market valuation of research and development expenditures
-
forthcoming
-
Chan, L. K. C., J. Lakonishok., and T. Sougiannis., 2000, “The stock market valuation of research and development expenditures”, Journal of Finance, forthcoming.
-
(2000)
Journal of Finance
-
-
Chan, L.K.C.1
Lakonishok, J.2
Sougiannis, T.3
-
13
-
-
0002861602
-
The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences
-
Collins, D. W., and W. T. Dent., 1979, “The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences”, Journal of Accounting & Economics, Vol 1: 3-44.
-
(1979)
Journal of Accounting & Economics
, vol.1
, pp. 3-44
-
-
Collins, D.W.1
Dent, W.T.2
-
14
-
-
0001375944
-
The effect of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs
-
Daley, L. A., and R. L. Vigeland., 1983, “The effect of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs”, Journal of Accounting & Economics, Vol 5: 195-211.
-
(1983)
Journal of Accounting & Economics
, vol.5
, pp. 195-211
-
-
Daley, L.A.1
Vigeland, R.L.2
-
15
-
-
85040437279
-
An investigation of the significance of mandated changes in goodwill amortisation policy in Australia
-
Day, R., and N. Hartnett., 1999, “An investigation of the significance of mandated changes in goodwill amortisation policy in Australia”, Pacific Accounting Review, Vol. 22, No. 2: 193-218.
-
(1999)
Pacific Accounting Review
, vol.22
, Issue.2
, pp. 193-218
-
-
Day, R.1
Hartnett, N.2
-
16
-
-
85040432057
-
The explanatory power of alternative accruals models
-
Godfrey, J. M., and P. S. Koh., 1999, “The explanatory power of alternative accruals models”, Accounting Research Journal, Vol. 12, No. 2: 178-99.
-
(1999)
Accounting Research Journal
, vol.12
, Issue.2
, pp. 178-199
-
-
Godfrey, J.M.1
Koh, P.S.2
-
18
-
-
0030079993
-
The capitalisation, amortization, and value relevance of R&D
-
Lev, B., and T. Sougiannis., 1996, “The capitalisation, amortization, and value relevance of R&D”, Journal of Accounting and Economics, Vol 21: 661-87.
-
(1996)
Journal of Accounting and Economics
, vol.21
, pp. 661-687
-
-
Lev, B.1
Sougiannis, T.2
-
19
-
-
49449125071
-
Determinants of corporate borrowing
-
Myers, S., 1977, “Determinants of corporate borrowing”, Journal of Financial Economics, Vol 5: 147-75.
-
(1977)
Journal of Financial Economics
, vol.5
, pp. 147-175
-
-
Myers, S.1
-
21
-
-
33747189528
-
Discretionary capitalisation of R&D: Evidence on the usefulness in an Australian and Canadian context
-
forthcoming
-
Smith, D. T., M. Percy., and G. D. Richardson., 2001, “Discretionary capitalisation of R&D: Evidence on the usefulness in an Australian and Canadian context”, Advances in International Accounting, forthcoming.
-
(2001)
Advances in International Accounting
-
-
Smith, D.T.1
Percy, M.2
Richardson, G.D.3
-
23
-
-
0001967242
-
An empirical investigation of accounting methods for goodwill and identifiable intangible assets: 1985 to 1989
-
Wines, G., and C. Ferguson., 1993, “An empirical investigation of accounting methods for goodwill and identifiable intangible assets: 1985 to 1989", Abacus, Vol. 29, No. 1: 90-105.
-
(1993)
Abacus
, vol.29
, Issue.1
, pp. 90-105
-
-
Wines, G.1
Ferguson, C.2
|