Does the capitalization of intangible assets increase the predictability of corporate failure?

Accounting Horizons

Volumn 25, Issue 1, 2011, Pages 41-70

  Jones, Stewart ^a  

^a UNIVERSITY OF SYDNEY   (Australia)

Author keywords

Accounting choice; Discretionary capitalization; Firm failure; Intangibles

Indexed keywords

EID: 82055178431     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2011.25.1.41     Document Type: Article

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