Click here to download

Book Review
Journal Title: FINANCIAL REPORTING 
Author/s: Roberto Di Pietra, Stefano Zambon 
Year:  2016 Issue: Language: English 
Pages:  9 Pg. 113-121 FullText PDF:  149 KB
DOI:  10.3280/FR2016-002005
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 



  1. Zambon S. (2004), Intangibles and intellectual capital: an overview of the reporting issues and some measurement models, The economic importance of intangible assets, pp. 153-183.
  2. Han B.H., Manry D. (2004), The value-relevance of R&D and advertising expenditures: evidence from Korea, The International Journal of Accounting, 39 (2), pp. 155-173.
  3. Lev B., Sougiannis T. (1996), The capitalization, amortization, and value-relevance of R&D, Journal of accounting and economics, 21 (1), pp. 107-138.
  4. Lev B., Zambon S. (2003), Intangibles and intellectual capital: an introduction to a special issue, European Accounting Review, 12 (4), pp. 597-603.
  5. Callimaci A., Landry S. (2004), Market valuation of research and development spending under Canadian GAAP, Canadian Accounting Perspectives, 3 (1), pp. 33-54.
  6. Cazavan-Jeny A., Jeanjean T. (2006), The negative impact of R&D capitalization: A value relevance approach, European Accounting Review, 15 (1), pp. 37-61.
  7. Ciftci M., Darrough M. (2015), What Explains the Valuation Difference between Intangibleā€intensive Profit and Loss Firms?, Journal of Business Finance & Accounting, 42 (1-2), pp. 138-166.

Roberto Di Pietra, Stefano Zambon, in "FINANCIAL REPORTING" 2/2016, pp. 113-121, DOI:10.3280/FR2016-002005

   

FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content