메뉴 건너뛰기




Volumn 18, Issue 3, 2008, Pages 237-247

Adoption of international financial reporting standards: Impact on the value relevance of intangible assets

Author keywords

[No Author keywords available]

Indexed keywords


EID: 69049116210     PISSN: 10356908     EISSN: 18352561     Source Type: Journal    
DOI: 10.1111/j.1835-2561.2008.0028.x     Document Type: Article
Times cited : (71)

References (18)
  • 1
    • 0009211248 scopus 로고    scopus 로고
    • 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, 23, 2:169-84.
    • (1998) Australian Journal of Management , vol.23 , Issue.2 , pp. 169-184
    • Abrahams, T.1    Sidhu, B.K.2
  • 2
    • 20144374706 scopus 로고    scopus 로고
    • 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, 36, Supplement: 161-91.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL.EMENT , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 3
    • 33747186628 scopus 로고    scopus 로고
    • The value relevance of management's policy choice of research and development expenditure reporting: Evidence from Australia'
    • Ahmed, K. and H. Falk 2006, 'The value relevance of management's policy choice of research and development expenditure reporting: Evidence from Australia', Journal of Accounting and Public Policy, 25, 3: 231-64.
    • (2006) Journal of Accounting and Public Policy , vol.25 , Issue.3 , pp. 231-264
    • Ahmed, K.1    Falk, H.2
  • 4
    • 20144374308 scopus 로고    scopus 로고
    • Revalued financial, tangible and intangible assets: Associations with share process and nonmarket-based value estimates
    • Barth, M. and G. Clinch 1998, 'Revalued financial, tangible and intangible assets: Associations with share process and nonmarket-based value estimates', Journal of Accounting Research, 3: 199-233.
    • (1998) Journal of Accounting Research , vol.3 , pp. 199-233
    • Barth, M.1    Clinch, G.2
  • 5
    • 84987706570 scopus 로고    scopus 로고
    • Intangible assets: Diversity of practices and potential impacts from IFRS adoption
    • Chalmers, K. and J.M. Godfrey 2006, 'Intangible assets: Diversity of practices and potential impacts from IFRS adoption', Australian Accounting Review, 16, 3: 60-71.
    • (2006) Australian Accounting Review , vol.16 , Issue.3 , pp. 60-71
    • Chalmers, K.1    Godfrey, J.M.2
  • 6
    • 0010019475 scopus 로고    scopus 로고
    • Chan, L.K.C, J. Lakonishokand T. Sougiannis 2001, 'The stock market valuation of research and development expenditures', journal of Finance, 56: 2431-56.
    • Chan, L.K.C, J. Lakonishokand T. Sougiannis 2001, 'The stock market valuation of research and development expenditures', journal of Finance, 56: 2431-56.
  • 8
    • 33750162877 scopus 로고    scopus 로고
    • The relevance to firm value of capitalising intangible assets in total and by category
    • Godfrey, J. and P. Koh 2001, 'The relevance to firm value of capitalising intangible assets in total and by category', Australian Accounting Review, 11: 39-49.
    • (2001) Australian Accounting Review , vol.11 , pp. 39-49
    • Godfrey, J.1    Koh, P.2
  • 9
    • 33644866859 scopus 로고    scopus 로고
    • Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms
    • Goodwin, J. and K. Ahmed 2006, 'Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms', Journal of International Accounting, Auditing and Taxation, 15: 72-91.
    • (2006) Journal of International Accounting, Auditing and Taxation , vol.15 , pp. 72-91
    • Goodwin, J.1    Ahmed, K.2
  • 10
    • 40149107163 scopus 로고    scopus 로고
    • The relevance to firm valuation of capitalising research and development expenditure
    • Ke, F., T. Pham and N. Fargher 2004, 'The relevance to firm valuation of capitalising research and development expenditure', Australian Accounting Review, 14: 72-6.
    • (2004) Australian Accounting Review , vol.14 , pp. 72-76
    • Ke, F.1    Pham, T.2    Fargher, N.3
  • 11
    • 0030079993 scopus 로고    scopus 로고
    • 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, 21: 661-87.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 661-687
    • Lev, B.1    Sougiannis, T.2
  • 13
    • 33747500689 scopus 로고    scopus 로고
    • Capitalised intangibles and financial analysts
    • Matolcsy, Z. and A. Wyatt 2006, 'Capitalised intangibles and financial analysts', Accounting and Finance, 46: 45779.
    • (2006) Accounting and Finance , vol.46 , pp. 45779
    • Matolcsy, Z.1    Wyatt, A.2
  • 14
    • 33747465150 scopus 로고    scopus 로고
    • Identifiable intangible asset disclosures, stock prices and future earnings
    • Ritter, A. and P. Wells, 2006, 'Identifiable intangible asset disclosures, stock prices and future earnings', Accounting and Finance, 46: 843-63.
    • (2006) Accounting and Finance , vol.46 , pp. 843-863
    • Ritter, A.1    Wells, P.2
  • 15
    • 33747189528 scopus 로고    scopus 로고
    • Discretionary capitalisation of R&D: Evidence on the usefulness in an Australian and Canadian context
    • 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, 14: 15-46.
    • (2001) Advances in International Accounting , vol.14 , pp. 15-46
    • Smith, D.T.1    Percy, M.2    Richardson, G.D.3
  • 16
    • 0000646447 scopus 로고
    • Likelihood ratio tests for model selection and non-nested hypotheses
    • Vuong, Quang H. 1989, 'Likelihood ratio tests for model selection and non-nested hypotheses', Econométrica, 57: 30733.
    • (1989) Econométrica , vol.57 , pp. 30733
    • Vuong, Q.H.1
  • 17
    • 0000095552 scopus 로고
    • A Heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • White, H. 1980, 'A Heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity", Econometrica, 48: 817-38.
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1
  • 18
    • 23244465434 scopus 로고    scopus 로고
    • Accounting recognition of intangible assets: Theory and evidence on economic determinants
    • Wyatt, A. 2005, 'Accounting recognition of intangible assets: Theory and evidence on economic determinants', The Accounting Review, 80, 3: 967-1003.
    • (2005) The Accounting Review , vol.80 , Issue.3 , pp. 967-1003
    • Wyatt, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.