메뉴 건너뛰기




Volumn , Issue , 2006, Pages 40-65

An accounting perspective

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84882041686     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter
Times cited : (1)

References (48)
  • 1
    • 84882001643 scopus 로고
    • Australian Accounting Review Board
    • Accounting for the Extractive Industries, AASB 1022
    • Australian Accounting Review Board (1989), Accounting for the Extractive Industries, AASB 1022.
    • (1989)
  • 2
    • 84882006883 scopus 로고
    • Australian Accounting Research Foundation
    • ED 49, Sydney, Australia
    • Australian Accounting Research Foundation (1989), Accounting for Identifiable Intangible Assets, ED 49, Sydney, Australia.
    • (1989) Accounting for Identifiable Intangible Assets
  • 3
    • 84882010044 scopus 로고    scopus 로고
    • Australian Accounting Standards Board
    • AASB 1013
    • Australian Accounting Standards Board (1996), Accounting for Goodwill, AASB 1013.
    • (1996) Accounting for Goodwill
  • 4
    • 20144374706 scopus 로고    scopus 로고
    • The value relevance of intangibles: the case of software capitalisation
    • Aboody, D. and B. Lev (1998), 'The value relevance of intangibles: the case of software capitalisation', Journal of Accounting Research, 36, supplement, 161-91.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 5
    • 84882019601 scopus 로고    scopus 로고
    • The role of R&D capitalisation in firm valuation and performance measurement
    • working paper, Australian Graduate School of Management, University of New South Wales
    • Abrahams, T. and B. Sidhu (1998), 'The role of R&D capitalisation in firm valuation and performance measurement', working paper, Australian Graduate School of Management, University of New South Wales.
    • (1998)
    • Abrahams, T.1    Sidhu, B.2
  • 6
    • 0030213196 scopus 로고    scopus 로고
    • Value-relevance of nonfinancial information: the wireless communications industry
    • August-December
    • Amir, E. and B. Lev (1996), 'Value-relevance of nonfinancial information: the wireless communications industry', Journal of Accounting and Economics, 22, August-December, 3-30.
    • (1996) , vol.22 , pp. 3-30
    • Amir, E.1    Lev, B.2
  • 7
    • 0003852694 scopus 로고
    • Innovation and Industry Evolution
    • Cambridge, MA: Massachusetts Institute of Technology
    • Audretsch, D. (1995), Innovation and Industry Evolution, Cambridge, MA: Massachusetts Institute of Technology.
    • (1995)
    • Audretsch, D.1
  • 8
    • 0000209408 scopus 로고    scopus 로고
    • International accounting differences and their relation to share prices: evidence from U.K., Australian, and Canadian firms
    • Barth, M. and G. Clinch (1996), 'International accounting differences and their relation to share prices: evidence from U.K., Australian, and Canadian firms', Contemporary Accounting Research, 13, 135-70.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 135-170
    • Barth, M.1    Clinch, G.2
  • 9
    • 0001516846 scopus 로고
    • The investment aspect of nonproduction expenditures: an empirical test
    • Spring-Summer
    • Ben-Zion, U. (1978), 'The investment aspect of nonproduction expenditures: an empirical test', Journal of Economics and Business, Spring-Summer, 224-29.
    • (1978) Journal of Economics and Business , pp. 224-229
    • Ben-zion, U.1
  • 10
    • 0000964255 scopus 로고
    • The information in discretionary outlays: advertising, research, and development
    • January
    • Bublitz, B. and M. Ettredge (1989), 'The information in discretionary outlays: advertising, research, and development', The Accounting Review, 64, January, 108-25.
    • (1989) The Accounting Review , vol.64 , pp. 108-125
    • Bublitz, B.1    Ettredge, M.2
  • 11
  • 12
    • 84980083094 scopus 로고
    • Capital accounting in the Industrial Revolution
    • De Roover in Lane and Riemersma cited in Pollard, S. reprinted as Pollard, S. (1968), 'Capital accounting in the Industrial Revolution', Contemporary Studies in the Evolution of Accounting Thought, M. Chatfield (ed.), Belmont, CA: Dickenson
    • De Roover in Lane and Riemersma cited in Pollard, S. (1963), 'Capital accounting in the Industrial Revolution', Yorkshire Bulletin of Economics and Social Research, 15, 75-91; reprinted as Pollard, S. (1968), 'Capital accounting in the Industrial Revolution', Contemporary Studies in the Evolution of Accounting Thought, M. Chatfield (ed.), Belmont, CA: Dickenson, pp. 113-34.
    • (1963) Yorkshire Bulletin of Economics and Social Research , vol.15 , pp. 75-91
  • 14
    • 84881992958 scopus 로고
    • Intangible Asset Valuations
    • publication reference EYA 5054, Ernest & Young Australia
    • Ernst & Young, (1995), Intangible Asset Valuations, publication reference EYA 5054, Ernest & Young Australia.
    • (1995)
    • Ernst, Y.1
  • 15
    • 47549092866 scopus 로고
    • A reexamination of market-assessed intangible assets: advertising and R&D
    • unpublished manuscript, June
    • Ettredge, M. and B. Bublitz (1988), 'A reexamination of market-assessed intangible assets: advertising and R&D', unpublished manuscript, June.
    • (1988)
    • Ettredge, M.1    Bublitz, B.2
  • 18
    • 84882031220 scopus 로고    scopus 로고
    • Financial Accounting Standards Board
    • FAS 141
    • Financial Accounting Standards Board (2001), Business Combinations, FAS 141.
    • (2001) Business Combinations
  • 19
    • 84882015434 scopus 로고    scopus 로고
    • Financial Accounting Standards Board
    • FAS 142
    • Financial Accounting Standards Board (2001), Goodwill and Other Intangible Assets, FAS 142.
    • (2001) Goodwill and Other Intangible Assets
  • 20
    • 33644801784 scopus 로고    scopus 로고
    • The determinants of research and development and Intellectual Property usage among Australian companies 1989 to 2002
    • Working Paper, University of Melbourne
    • Griffiths, W. and E. Webster (2004), 'The determinants of research and development and Intellectual Property usage among Australian companies 1989 to 2002', Working Paper, University of Melbourne.
    • (2004)
    • Griffiths, W.1    Webster, E.2
  • 21
    • 0010568115 scopus 로고    scopus 로고
    • Innovation and market value
    • prepared for the NIESR Conference on Productivity and Competitiveness, London, 5-6 February, forthcoming in a Cambridge University Press volume edited by R. Barrell and G. Mason
    • Hall, B. (1998), 'Innovation and market value', prepared for the NIESR Conference on Productivity and Competitiveness, London, 5-6 February, forthcoming in a Cambridge University Press volume edited by R. Barrell and G. Mason.
    • (1998)
    • Hall, B.1
  • 22
    • 27944488565 scopus 로고
    • Issues in Financial Accounting
    • 7th edn, South Melbourne: Longman Australia.
    • Henderson, S. and G. Peirson (1995), Issues in Financial Accounting, 7th edn, South Melbourne: Longman Australia.
    • (1995)
    • Henderson, S.1    Peirson, G.2
  • 23
    • 84885627663 scopus 로고
    • Intangible capital aspects of advertising and R&D expenditures
    • June
    • Hirschey, M. (1982), 'Intangible capital aspects of advertising and R&D expenditures', Journal of Industrial Economics, 4, June, 375-89.
    • (1982) Journal of Industrial Economics , vol.4 , pp. 375-389
    • Hirschey, M.1
  • 24
    • 0010090150 scopus 로고
    • Size effects in the market valuation of fundamental factors
    • March-April
    • Hirschey, M. and R.S. Spencer (1992), 'Size effects in the market valuation of fundamental factors', Financial Analysts Journal, March-April, 91-5.
    • (1992) Financial Analysts Journal , pp. 91-95
    • Hirschey, M.1    Spencer, R.S.2
  • 25
    • 0001753445 scopus 로고
    • Amortization policy for advertising and research and development
    • Spring
    • Hirschey, M. and J.J. Weygandt (1985), 'Amortization policy for advertising and research and development', Journal of Accounting Research, 23, Spring, 326-35.
    • (1985) Journal of Accounting Research , vol.23 , pp. 326-335
    • Hirschey, M.1    Weygandt, J.J.2
  • 26
    • 84875007886 scopus 로고    scopus 로고
    • Measuring intangible capital: a review of current practice
    • Hunter, L., E. Webster and A. Wyatt (2005), 'Measuring intangible capital: a review of current practice', The Australian Accounting Review, 15 (36), 4-21.
    • (2005) The Australian Accounting Review , vol.15 , Issue.36 , pp. 4-21
    • Hunter, L.1    Webster, E.2    Wyatt, A.3
  • 28
    • 84882024909 scopus 로고    scopus 로고
    • International Accounting Standards Board
    • (first issued 1998 and revised 2004), IAS 38
    • International Accounting Standards Board (2004), Intangible Assets (first issued 1998 and revised 2004), IAS 38.
    • (2004) Intangible Assets
  • 29
    • 84882007102 scopus 로고    scopus 로고
    • International Accounting Standards Board
    • IFRS 3
    • International Accounting Standards Board (2004), Business Combinations, IFRS 3.
    • (2004) Business Combinations
  • 30
    • 5444222313 scopus 로고    scopus 로고
    • Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction
    • Ittner, C.D. and D.F. Larcker (1998), 'Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction', Journal of Accounting Research, 36, supplement, 1-46.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 1-46
    • Ittner, C.D.1    Larcker, D.F.2
  • 32
    • 0030079993 scopus 로고    scopus 로고
    • The capitalisation, amortisation and value relevance of R&D
    • Lev, B. and T. Sougiannis (1996), 'The capitalisation, amortisation and value relevance of R&D', Journal of Accounting and Economics, 21, 107-38.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 107-138
    • Lev, B.1    Sougiannis, T.2
  • 33
    • 0004287221 scopus 로고
    • Accounting Evolution to 1900
    • Gary Previts (series ed.), AL: University of Alabama Press
    • Littleton, A.C. (1981), Accounting Evolution to 1900, Accounting History Classics Series, Gary Previts (series ed.), AL: University of Alabama Press.
    • (1981) Accounting History Classics Series
    • Littleton, A.C.1
  • 34
    • 2642533819 scopus 로고    scopus 로고
    • Evidence from the US market of the association of capitalized non-goodwill intangibles to firm equity value
    • McCarthy, M. and D. Schneider (1996), 'Evidence from the US market of the association of capitalized non-goodwill intangibles to firm equity value', Advances in International Accounting, 9, 111-27.
    • (1996) Advances in International Accounting , vol.9 , pp. 111-127
    • McCarthy, M.1    Schneider, D.2
  • 36
    • 47549112990 scopus 로고
    • The valuation implications of the accounting measurement of brand names, publishing titles, and goodwill - evidence from the debate in the United Kingdom
    • unpublished manuscript
    • Muller, K. (1994), 'The valuation implications of the accounting measurement of brand names, publishing titles, and goodwill - evidence from the debate in the United Kingdom', unpublished manuscript.
    • (1994)
    • Muller, K.1
  • 37
    • 84925979610 scopus 로고
    • Excessive advertising: an empirical analysis
    • Netter, J. (1982), 'Excessive advertising: an empirical analysis', Journal of Industrial Economics, 4, 360-73.
    • (1982) Journal of Industrial Economics , vol.4 , pp. 360-373
    • Netter, J.1
  • 38
    • 84882010814 scopus 로고
    • Discussion of "A Statement of Accounting Principles" Principles Related to "Deferred Charges" and 'Prepaid Expenses"
    • September 29 in Zeff, S.A. (1982), New York and London: Garland Publishing Inc
    • Paton, W.A. (1938), 'Discussion of "A Statement of Accounting Principles" Principles Related to "Deferred Charges" and 'Prepaid Expenses"', September 29 in Zeff, S.A. (1982), Accounting Principles Through the Years - the Views of Professional and Academic Leaders 1938-1954, New York and London: Garland Publishing Inc.
    • (1938) Accounting Principles Through the Years - the Views of Professional and Academic Leaders 1938-1954
    • Paton, W.A.1
  • 39
    • 0003767898 scopus 로고    scopus 로고
    • Financial reporting, discretion and voluntary disclosure - corporate research and development expenditures in Australia
    • PhD thesis, University of Queensland
    • Percy, M. (1997), 'Financial reporting, discretion and voluntary disclosure - corporate research and development expenditures in Australia', PhD thesis, University of Queensland.
    • (1997)
    • Percy, M.1
  • 40
    • 84980083094 scopus 로고
    • Capital accounting in the Industrial Revolution
    • reprinted as Pollard, S. (1968), 'Capital accounting in the Industrial Revolution', Contemporary Studies in the Evolution of Accounting Thought, M. Chatfield (ed.), Belmont, CA: Dickenson
    • Pollard, S. (1963), 'Capital accounting in the Industrial Revolution', Yorkshire Bulletin of Economics and Social Research, 15, 75-91; reprinted as Pollard, S. (1968), 'Capital accounting in the Industrial Revolution', Contemporary Studies in the Evolution of Accounting Thought, M. Chatfield (ed.), Belmont, CA: Dickenson, pp. 113-34.
    • (1963) Yorkshire Bulletin of Economics and Social Research , vol.15 , pp. 75-91
    • Pollard, S.1
  • 41
    • 84882013599 scopus 로고    scopus 로고
    • Identifiable intangible assets disclosure, stock prices and future earnings
    • Working Paper, University of Technology, Sydney
    • Ritter A. and P. Wells (2004), 'Identifiable intangible assets disclosure, stock prices and future earnings', Working Paper, University of Technology, Sydney.
    • (2004)
    • Ritter, A.1    Wells, P.2
  • 42
    • 0002111199 scopus 로고
    • The accounting based valuation of corporate R&D
    • January
    • Sougiannis, T. (1994), 'The accounting based valuation of corporate R&D', The Accounting Review, 1, January, 44-68.
    • (1994) The Accounting Review , vol.1 , pp. 44-68
    • Sougiannis, T.1
  • 43
    • 0006801333 scopus 로고    scopus 로고
    • Innovation and market value in the United Kingdom: some preliminary results
    • working paper, Warwick Business School
    • Stoneman, P. and O. Toivanen (1997), 'Innovation and market value in the United Kingdom: some preliminary results', working paper, Warwick Business School.
    • (1997)
    • Stoneman, P.1    Toivanen, O.2
  • 44
    • 47549084910 scopus 로고
    • The equity valuation implications of accounting acquisition premiums
    • unpublished manuscript
    • Vincent, L. (1994), 'The equity valuation implications of accounting acquisition premiums', unpublished manuscript.
    • (1994)
    • Vincent, L.1
  • 45
    • 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
  • 46
    • 84881980479 scopus 로고    scopus 로고
    • Accounting for intangible assets: a framework for standard setting
    • working paper, University of Melbourne
    • Wyatt, A. and M. Abernethy (2004), 'Accounting for intangible assets: a framework for standard setting', working paper, University of Melbourne.
    • (2004)
    • Wyatt, A.1    Abernethy, M.2
  • 47
    • 0346450130 scopus 로고
    • Goodwill and Other Intangibles: Their Significance and Treatment in Accounts
    • New York: Ronald Press
    • Yang, J.M. (1927), Goodwill and Other Intangibles: Their Significance and Treatment in Accounts, New York: Ronald Press.
    • (1927)
    • Yang, J.M.1
  • 48
    • 33645872285 scopus 로고
    • Accounting Principles Through the Years - the Views of Professional and Academic Leaders 1938-1954
    • New York and London: Garland Publishing Inc
    • Zeff, S.A. (1982), Accounting Principles Through the Years - the Views of Professional and Academic Leaders 1938-1954, New York and London: Garland Publishing Inc.
    • (1982)
    • Zeff, S.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.