The value relevance of intangibles: The case of software capitalization

被引：272

作者：

Aboody, D ^{[1
]}

Lev, B

机构：

[1] Univ Calif Los Angeles, Los Angeles, CA 90024 USA

[2] NYU, New York, NY USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1998年 / 36卷

关键词：

D O I：

10.2307/2491312

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：161 / 191

页数：31

共 25 条

[1]

ALTMAN E, 1968, J FINANCE SEP, P587

[2]

*AM I CERT PUBL AC, 1998, STAT POS 98 1 ACC CO

[3]

[Anonymous], VALUATION ACQUIRED R

[4]

*ASS INV MAN RES, 1993, FINA REP 1990S BEY

[5]

Barth M.E., 1996, CONTEMP ACCOUNT RES, V13, P527, DOI DOI 10.1111/J.1911-3846.1996.TB00514.X

[6]

BEAVER W, 1997, BIASED CONSERVATIVE

[7]

Biddle G.C., 1995, CONTEMP ACCOUNT RES, V12, P1, DOI DOI 10.1111/J.1911-3846.1995.TB00478.X

[8] Alternative factor specifications, security characteristics, and the cross-section of expected stock returns [J].

Brennan, MJ ;

Chordia, T ;

Subrahmanyam, A .

JOURNAL OF FINANCIAL ECONOMICS, 1998, 49 (03) :345-373

[9] Changes in the value-relevance of earnings and book values over the past forty years [J].

Collins, DW ;

Maydew, EL ;

Weiss, IS .

JOURNAL OF ACCOUNTING & ECONOMICS, 1997, 24 (01) :39-67

[10]

DELOITTE, 1996, RES DEV SURVEY SOFTW

← 1 2 3 →