-
1
-
-
20144374706
-
The value relevance of intangible: The case of software capitalization
-
Aboody, D. and Lev, B. (1998), The value relevance of intangible: the case of software capitalization, Journal of Accounting Research, Vol. 36, pp. 161-91.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 161-91
-
-
Aboody, D.1
Lev, B.2
-
2
-
-
0030213196
-
Value-relevance of nonfinancial information: The wireless communications industry
-
Amir, E. and Lev, B. (1996), Value-relevance of nonfinancial information: the wireless communications industry, Journal of Accounting and Economics, Vol. 22, pp. 3-30.
-
(1996)
Journal of Accounting and Economics
, vol.22
, pp. 3-30
-
-
Amir, E.1
Lev, B.2
-
3
-
-
84984174894
-
The Feltham-Ohlson framework: Implication for empiricists
-
Bernard, V. (1995), The Feltham-Ohlson framework: implication for empiricists, Contemporary Accounting Research, Vol. 11 No. 2, pp. 733-47.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 733-47
-
-
Bernard, V.1
-
4
-
-
84956935421
-
Intellectual capital: An exploratory study that develops measures and models
-
Bontis, N. (1998), Intellectual capital: an exploratory study that develops measures and models, Management Decision, Vol. 36 No. 2, pp. 63-76.
-
(1998)
Management Decision
, vol.36
, Issue.2
, pp. 63-76
-
-
Bontis, N.1
-
5
-
-
84986133099
-
Intellectual capital and business performance in Malaysian industries
-
Bontis, N., Keow, C.C.W. and Richardson, S. (2000), Intellectual capital and business performance in Malaysian industries, Journal of Intellectual Capital, Vol. 1 No. 1, pp. 85-100.
-
(2000)
Journal of Intellectual Capital
, vol.1
, Issue.1
, pp. 85-100
-
-
Bontis, N.1
Keow, C.C.W.2
Richardson, S.3
-
6
-
-
0035193857
-
Market value, R&D and intellectual property: An empirical analysis of large Australian firms
-
Bosworth, D. and Rogers, M. (2001), Market value, R&D and intellectual property: an empirical analysis of large Australian firms, Economic Record, Vol. 77, pp. 323-37.
-
(2001)
Economic Record
, vol.77
, pp. 323-37
-
-
Bosworth, D.1
Rogers, M.2
-
7
-
-
0000975241
-
Advertising, R&D expenditures and the market value of the firm
-
Chauvin, K.W. and Hirschey, M. (1993), Advertising, R&D expenditures and the market value of the firm, Financial Management, Vol. 22 No. 4, pp. 128-40.
-
(1993)
Financial Management
, vol.22
, Issue.4
, pp. 128-40
-
-
Chauvin, K.W.1
Hirschey, M.2
-
8
-
-
19944375792
-
An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance
-
Chen, M.C., Cheng, S.J. and Hwang, Y. (2005), An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance, Journal of Intellectual Capital, Vol. 6 No. 2, pp. 159-76.
-
(2005)
Journal of Intellectual Capital
, vol.6
, Issue.2
, pp. 159-76
-
-
Chen, M.C.1
Cheng, S.J.2
Hwang, Y.3
-
9
-
-
34247343772
-
Intellectual capital disclosure price-sensitive Australian exchange announcements
-
Dumay, J.C. and Tull, J.A. (2007), Intellectual capital disclosure price-sensitive Australian exchange announcements, Journal of Intellectual Capital, Vol. 8 No. 2, pp. 236-55.
-
(2007)
Journal of Intellectual Capital
, vol.8
, Issue.2
, pp. 236-55
-
-
Dumay, J.C.1
Tull, J.A.2
-
11
-
-
0000500577
-
Developing intellectual capital at Skandia
-
Edvinsson, L. (1997), Developing intellectual capital at Skandia, Long Range Planning, Vol. 30 No. 3, pp. 366-73.
-
(1997)
Long Range Planning
, vol.30
, Issue.3
, pp. 366-73
-
-
Edvinsson, L.1
-
12
-
-
0003944213
-
Intellectual Capital: Realizing your Company's True Value by Finding Its Hidden Roots
-
Harper Collins, New York, NY
-
Edvinsson, L. and Malone, M. (1997), Intellectual Capital: Realizing your Company's True Value by Finding Its Hidden Roots, Harper Collins, New York, NY.
-
(1997)
-
-
Edvinsson, L.1
Malone, M.2
-
13
-
-
84986099166
-
The management, measurement and the reporting of intellectual capital
-
Guthrie, J. (2001), The management, measurement and the reporting of intellectual capital, Journal of Intellectual Capital, Vol. 2 No. 1, pp. 27-41.
-
(2001)
Journal of Intellectual Capital
, vol.2
, Issue.1
, pp. 27-41
-
-
Guthrie, J.1
-
14
-
-
84986170761
-
Intellectual capital: Australian annual reporting practices
-
Guthrie, J. and Petty, R. (2000a), Intellectual capital: Australian annual reporting practices Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-51.
-
(2000)
Journal of Intellectual Capital
, vol.1
, Issue.3
, pp. 241-51
-
-
Guthrie, J.1
Petty, R.2
-
15
-
-
56449094019
-
Towards the future: Knowledge management and the measurement of intangibles
-
March
-
Guthrie, J. and Petty, R. (2000b), Towards the future: knowledge management and the measurement of intangibles, Management Today, March, pp. 21-3.
-
(2000)
Management Today
, pp. 21-3
-
-
Guthrie, J.1
Petty, R.2
-
16
-
-
84986076313
-
Using content analysis as a research method to inquire into intellectual capital reporting
-
Guthrie, J., Petty, R., Yongvanich, K. and Ricceri, F. (2004), Using content analysis as a research method to inquire into intellectual capital reporting, Journal of Intellectual Capital, Vol. 5 No. 2, pp. 282-93.
-
(2004)
Journal of Intellectual Capital
, vol.5
, Issue.2
, pp. 282-93
-
-
Guthrie, J.1
Petty, R.2
Yongvanich, K.3
Ricceri, F.4
-
17
-
-
0003454188
-
-
Harvard Business School Press, Boston, MA
-
Kaplan, R.S. and Norton, D.P. (1996), The Balance Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA.
-
(1996)
The Balance Scorecard: Translating Strategy into Action
-
-
Kaplan, R.S.1
Norton, D.P.2
-
18
-
-
68049108883
-
An empirical investigation of the tradition and the clean surplus valuation models
-
Karathanassis, G.A. and Spilioti, S.N. (2003), An empirical investigation of the tradition and the clean surplus valuation models, Managerial Finance, Vol. 29 No. 9, pp. 55-66.
-
(2003)
Managerial Finance
, vol.29
, Issue.9
, pp. 55-66
-
-
Karathanassis, G.A.1
Spilioti, S.N.2
-
19
-
-
35648946811
-
The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting
-
Kristandl, G. and Bontis, N. (2007), The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting, Journal of Intellectual Capital, Vol. 8 No. 4, pp. 577-94.
-
(2007)
Journal of Intellectual Capital
, vol.8
, Issue.4
, pp. 577-94
-
-
Kristandl, G.1
Bontis, N.2
-
20
-
-
15944424621
-
Managing and reporting intangible assets in research technology organizations
-
Leitner, K.H. (2005), Managing and reporting intangible assets in research technology organizations, R&D Management, Vol. 35 No. 2, pp. 125-36.
-
(2005)
R&D Management
, vol.35
, Issue.2
, pp. 125-36
-
-
Leitner, K.H.1
-
21
-
-
0030079993
-
The capitalization, amortization, and value-relevance R&D
-
Lev, B. and Sougiannis, T. (1996), The capitalization, amortization, and value-relevance R&D, Journal of Accounting and Economics, Vol. 21, pp. 107-38.
-
(1996)
Journal of Accounting and Economics
, vol.21
, pp. 107-38
-
-
Lev, B.1
Sougiannis, T.2
-
22
-
-
84986104126
-
To the public-listed companies, from the investment community
-
Lim, L.L.K. and Dallimore, P. (2002), To the public-listed companies, from the investment community, Journal of Intellectual Capital, Vol. 3 No. 3, pp. 262-76.
-
(2002)
Journal of Intellectual Capital
, vol.3
, Issue.3
, pp. 262-76
-
-
Lim, L.L.K.1
Dallimore, P.2
-
23
-
-
84986131127
-
Human interaction: The critical source of intangible value
-
O'Donnel, D., O'Regan, P., Coates, B., Kennedy, T., Keary, B. and Berkery, G. (2003), Human interaction: the critical source of intangible value, Journal of Intellectual Capital, Vol.4, No.1, pp. 82-99.
-
(2003)
Journal of Intellectual Capital
, vol.4
, Issue.1
, pp. 82-99
-
-
O'Donnel, D.1
O'Regan, P.2
Coates, B.3
Kennedy, T.4
Keary, B.5
Berkery, G.6
-
24
-
-
84984180909
-
Earning, book values, and dividends in equity valuation
-
Ohlson, J.A. (1995), Earning, book values, and dividends in equity valuation, Contemporary Accounting Research, Vol. 11 No. 2, pp. 661-87.
-
(1995)
Contemporary Accounting Research
, vol.11
, Issue.2
, pp. 661-87
-
-
Ohlson, J.A.1
-
25
-
-
0001243028
-
A comparison of dividend, cash flow, and earnings approaches to equity valuation
-
Penman, S.H. and Sougiannis, T. (1998), A comparison of dividend, cash flow, and earnings approaches to equity valuation, Contemporary Accounting Research, Vol. 15 No. 3, pp. 343-84.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.3
, pp. 343-84
-
-
Penman, S.H.1
Sougiannis, T.2
-
26
-
-
0012716531
-
Managing intellectual capital: From theory to practice
-
Petty, R. and Guthrie, J. (1999), Managing intellectual capital: from theory to practice, Australian CPA, Vol. 69 No. 7, pp. 18-21.
-
(1999)
Australian CPA
, vol.69
, Issue.7
, pp. 18-21
-
-
Petty, R.1
Guthrie, J.2
-
27
-
-
85013678245
-
Empirical applications of the Ohlson (1995) and Feltham and Ohlson (1995,1996) valuation models
-
Stober, T.L. (1999), Empirical applications of the Ohlson (1995) and Feltham and Ohlson (1995,1996) valuation models, Managerial Finance, Vol. 25 No. 12, pp. 3-16.
-
(1999)
Managerial Finance
, vol.25
, Issue.12
, pp. 3-16
-
-
Stober, T.L.1
-
29
-
-
20144374460
-
The eyeballs have it: Searching for the value in internet stocks
-
Trueman, B., Franco Wong, M.H. and Zhang, X.J. (2000), The eyeballs have it: searching for the value in internet stocks, Journal of Accounting Research, Vol. 38, pp. 137-69.
-
(2000)
Journal of Accounting Research
, vol.38
, pp. 137-69
-
-
Trueman, B.1
Franco Wong, M.H.2
Zhang, X.J.3
-
30
-
-
46749136262
-
Management accounting in the new economy: From 'tangible and production-focused' to 'intangible and knowledge-driven' MAS by integrating BSC and IC
-
Wingren, T. (2004), Management accounting in the new economy: from 'tangible and production-focused' to 'intangible and knowledge-driven' MAS by integrating BSC and IC, Managerial Finance, Vol. 30 No. 8, pp. 1-12.
-
(2004)
Managerial Finance
, vol.30
, Issue.8
, pp. 1-12
-
-
Wingren, T.1
|