Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland-Reference-Cited by-同舟云学术

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Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland

Published:2023-06 Issue: Volume:51 Page:100549
ISSN:1061-9518
Container-title:Journal of International Accounting, Auditing and Taxation
language:en
Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

Grzybek Olga

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference84 articles.

1. The value relevance of intangibles: The case of software capitalization;Aboody;Journal of Accounting Research,1998

2. IAS-38 disclosure compliance and corporate governance: Evidence from an emerging market;Agyei-Mensah;Corporate Governance: The International Journal of Business in Society,2019

3. R&D profitability, intensity and market-to-book: Evidence from Australia;Ahmed;Accounting Research Journal,2011

4. Determinants of accounting policy choices under international accounting standards: Evidence from South Asia;Ali;Accounting Research Journal,2017

5. Determinants of accounting choice: Do CFOs’ characteristics matter?;de Almeida;Management Research Review,2020

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Accounting research in former Soviet bloc countries: Past trends and current and future developments;Journal of International Accounting, Auditing and Taxation;2023-03

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