Evolution of intangible asset accounting: Evidence from Australia-Reference-Cited by-同舟云学术

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Evolution of intangible asset accounting: Evidence from Australia

Published:2018-03-14 Issue:3 Volume:29 Page:247-279
ISSN:0954-1314
Container-title:Journal of International Financial Management & Accounting
language:en
Short-container-title:J Int Financ Manage Account

Author:

Dinh Tami¹,Kang Helen²,Morris Richard D.²,Schultze Wolfgang³

Affiliation:

1. Institute of Accounting, Control, Auditing; University of St. Gallen; St. Gallen Switzerland

2. School of Accounting; UNSW Business School; UNSW Sydney; NSW 2052 Australia

3. School of Business and Economics; University of Augsburg; Augsburg Germany

Funder

Accounting and Finance Association of Australia and New Zealand

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/jifm.12081/fullpdf

Reference65 articles.

1. Reactions to regulation of accounting for goodwill;Anderson;Accounting and Finance,1992

2. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates;Barth;Journal of Accounting Research,1998

3. Scale effects in capital markets-based accounting research;Barth;Journal of Business Finance and Accounting,2009

4. Determinants of market reactions to goodwill write-off after SFAS 142;Bini;Managerial Finance,2007

5. Accounting for goodwill;Bloom;Abacus,2009

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