Book Review

Author/s Costanza Di Fabio
Publishing Year 2017 Issue 2016/2
Language English Pages 9 P. 113-121 File size 149 KB
DOI 10.3280/FR2016-002005
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  1. 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.
  2. Lev B., Sougiannis T. (1996), The capitalization, amortization, and value-relevance of R&D, Journal of accounting and economics, 21 (1), pp. 107-138.
  3. Lev B., Zambon S. (2003), Intangibles and intellectual capital: an introduction to a special issue, European Accounting Review, 12 (4), pp. 597-603.
  4. Callimaci A., Landry S. (2004), Market valuation of research and development spending under Canadian GAAP, Canadian Accounting Perspectives, 3 (1), pp. 33-54.
  5. 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.
  6. Ciftci M., Darrough M. (2015), What Explains the Valuation Difference between Intangible‐intensive Profit and Loss Firms?, Journal of Business Finance & Accounting, 42 (1-2), pp. 138-166.
  7. 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.

Costanza Di Fabio, Book Review in "FINANCIAL REPORTING" 2/2016, pp 113-121, DOI: 10.3280/FR2016-002005