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Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms. (2022). Jarvis, Robin ; Eierle, Brigitte ; Brasch, Annika.
In: Journal of International Accounting, Auditing and Taxation.
RePEc:eee:jiaata:v:48:y:2022:i:c:s1061951822000404.

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  1. Guidance or misguidance: Fintech policy and corporate innovation. (2023). Song, Zilong ; Huang, Xiang ; Zhao, MU ; Wang, Jiaxin ; Sun, DI.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:58:y:2023:i:pd:s1544612323010267.

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  30. La pertinence des actifs incorporels avec les IFRS. (2008). Touchais, Lionel ; Lenormand, Gaelle.
    In: Revue Finance Contrôle Stratégie.
    RePEc:dij:revfcs:v:11:y:2008:i:q2:p:173-201..

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  31. Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets. (2008). Chalmers, Keryn ; Godfrey, Jayne M. ; Clinch, Greg.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247.

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  32. The relation between R&D intensity and future market returns: does expensing versus capitalization matter?. (2007). Gharghori, Philip ; faff, robert ; Chan, Howard.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:29:y:2007:i:1:p:25-51.

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  33. LES DETERMINANTS DES CHOIX COMPTABLES RELATIFS AUX ELEMENTS IMMATERIELS CAS DES ENTREPRISES TUNISIENNES. (2007). Turki, Hedi ; Abdelmoula, Ahmed .
    In: Post-Print.
    RePEc:hal:journl:halshs-00544910.

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  34. UNE ETUDE EXPLORATOIRE DES REGLES ET PRATIQUES FRANÇAISES ET INTERNATIONALES EN MATIERE DE TRAITEMENT COMPTABLE DES ACTIFS INCORPORELS. (2007). Fabre, Karine ; Farjaudon, Anne-Laure.
    In: Post-Print.
    RePEc:hal:journl:halshs-00543078.

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  35. OPPORTUNISME MANAGERIAL, VALORISATION BOURSIERE ET MODES DE COMPTABILISATION DES DEPENSES IMMATERIELLES DANS LES PAYS EMERGENTS. (2007). Jarboui, Anis ; Abdelmoula, Ahmed .
    In: Post-Print.
    RePEc:hal:journl:halshs-00522296.

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  36. How Accounting for Goodwill relies on Underlying Assumptions : a Historical Approach. (2007). Garcia, Clemence.
    In: Economics Papers from University Paris Dauphine.
    RePEc:dau:papers:123456789/2638.

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  37. Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels. (2007). Fabre, Karine ; Farjaudon, Anne-Laure.
    In: Economics Papers from University Paris Dauphine.
    RePEc:dau:papers:123456789/1900.

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  38. Analyse empirique des facteurs explicatifs de la décision dactivation des dépenses de recherche et développement : Cas des entreprises françaises. (2006). Charfi-Laadhar, Souha .
    In: Post-Print.
    RePEc:hal:journl:halshs-00558439.

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  39. Analyse empirique des facteurs explicatifs de la décision dactivation des dépenses de recherche et développement : Cas des entreprises françaises. (2006). Charfi-Laadhar, Souha .
    In: Post-Print.
    RePEc:hal:journl:halshs-00558369.

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  40. Lévaluation des marques, au carrefour des recherches en comptabilité, finance, contrôle de gestion et marketing. (2006). Farjaudon, Anne-Laure.
    In: Post-Print.
    RePEc:hal:journl:halshs-00548127.

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  41. The effect of voluntary disclosure, ownership structure and proprietary cost on the return-future earnings relation. (2006). Courtenay, Stephen M. ; Luo, Shuqing ; Hossain, Mahmud.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:14:y:2006:i:5:p:501-521.

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  42. Measuring Intangible Capital: A Review of Current Practice. (2005). Webster, Elizabeth ; Hunter, Laurie ; Wyatt, Anne.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:15:y:2005:i:36:p:4-21.

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  43. Are scientific indicators of patent quality useful to investors?. (2004). Richardson, Vernon J. ; Hirschey, Mark.
    In: Journal of Empirical Finance.
    RePEc:eee:empfin:v:11:y:2004:i:1:p:91-107.

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  44. The value-relevance of R&D and advertising expenditures: Evidence from Korea. (2004). Manry, David ; Han, Bong H..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:39:y:2004:i:2:p:155-173.

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  45. Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France. (2004). Stolowy, Hervé ; ding, yuan ; Tenenhaus, Michel.
    In: Revue Finance Contrôle Stratégie.
    RePEc:dij:revfcs:v:7:y:2004:i:q4:p:87-106.

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  46. The Relevance to Firm Valuation of Capitalised Research and Development Expenditures. (2004). Pham, Tam ; Fargher, Neil ; Ke, Feliana Yie .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:14:y:2004:i:34:p:72-76.

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  47. CAPITALISATION DES FRAIS DE R&D EN FRANCE : DETERMINANTS ET PERTINENCE. (2003). Stolowy, Hervé ; ding, yuan.
    In: Post-Print.
    RePEc:hal:journl:halshs-00582768.

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  48. LE RATIO MARKET-TO-BOOK ET LA RECONNAISSANCE DES IMMATERIELS - UNE ETUDE DU MARCHE FRANÇAIS. (2003). JENY, Anne ; Cazavan-Jeny, Anne.
    In: Post-Print.
    RePEc:hal:journl:halshs-00582744.

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  49. The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category. (2001). Koh, Ping-Sheng ; GODFREY, JAYNE .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:11:y:2001:i:24:p:39-48.

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  50. A model of biomimetic process assets to simulate their impact on strategic goals. (). Sanchez-Segura, Maria-Isabel ; Dugarte-Pea, German-Lenin ; Medina-Dominguez, Fuensanta ; Ruiz-Robles, Alejandro .
    In: Information Systems Frontiers.
    RePEc:spr:infosf:v::y::i::d:10.1007_s10796-016-9702-6.

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