create a website

The value relevance of exploration and evaluation expenditures. (2015). Zhou, Teng ; Rankin, Michaela ; Birt, Jacqueline.
In: Accounting Research Journal.
RePEc:eme:arjpps:v:28:y:2015:i:3:p:228-250.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 43

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Is the extractive industries standard still fit for purpose?. (2022). Chang, Millicent ; Moerman, Lee ; Cortese, Corinne.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:62:y:2022:i:2:p:2807-2838.

    Full description at Econpapers || Download paper

References

References cited by this document

    References contributed by pfo235-882789

  1. AASB (1989), AASB 1022: Accounting for the Extractive Industries, Australian Accounting Standard Board, Melbourne. AASB (2004), AASB 6: Exploration for and Evaluation of Mineral Resource, Australian Accounting Standard Board, Melbourne.
    Paper not yet in RePEc: Add citation now

  2. Aboody, D. and Lev, B. (1998), "The value relevance of intangibles: the case of software capitalization", Journal of Accounting Research, Vol. 36 No. 3, pp. 161-191.

  3. Ahmed, K. and Falk, H. (2006), "The value relevance of management’s research and development reporting choice: evidence from Australia", Journal of Accounting and Public Policy, Vol. 25 No. 3, pp. 231-264.

  4. Amir, E. and Lev, B. (1996), "Value-relevance of nonfinancial information: the wireless communications industry", Journal of Accounting and Economics, Vol. 22 Nos 1/3, pp. 3-30.

  5. ASX (2010), "Investing in metals & mining", available at: www.asx.com.au/research/industry/mining/investing.htm (accessed May 2010).
    Paper not yet in RePEc: Add citation now
  6. Australian Bureau of Statistics (2012), "Year book Australia 2012", available at: www.abs.gov.au/ausstats/abs@.nsf/Lookup/by%20Subject/1301.0 2012 Main%20Features Mining 29 (accessed 18 November 2012).
    Paper not yet in RePEc: Add citation now

  7. Barth, M.E. and Clinch, G. (2009), "Scale effects in capital markets-based accounting research", Journal of Business Finance & Accounting, Vol. 36 Nos 3/4, pp. 253-288.

  8. Barth, M.E., Beaver, W.H. and Landsman, W.R. (1996), "Value-relevance of banks’ fair value disclosures under SFAS No. 107", The Accounting Review, Vol. 71 No. 4, pp. 513-537.
    Paper not yet in RePEc: Add citation now
  9. Baurens, S. (2010), Valuation of Metals and Mining Companies, in collaboration with the University of Zurich, Swiss Banking Institute and Prof. Dr T. Hens, Basinvest.
    Paper not yet in RePEc: Add citation now

  10. Bennett, B., Bradbury, M. and Prangnell, H. (2006), "Rules, principles and judgements in accounting standards", Abacus, Vol. 42 No. 2, pp. 189-204.

  11. Berry, K.T. and Wright, J.W. (2001), "The value relevance of oil and gas disclosures: an assessment of the market’s perception of firms’ effort and ability to discover reserves", Journal of Business Finance & Accounting, Vol. 28 Nos 5/6, pp. 741-769.

  12. Bird, R., Leung, D. and Grosse, M. (2013), "The market response to exploration, resource and reserve announcements by mining companies: Australian data", Australian Journal of Management, Vol. 38 No. 2, pp. 311-331.

  13. Birt, J., Rankin, M. and Song, C.L. (2013), "Derivatives use and financial instrument disclosure in the extractives industry", Accounting and Finance, Vol. 53 No. 1, pp. 55-83.

  14. Bryant, L. (2003), "Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry", Review of Accounting Studies, Vol. 8 No. 1, pp. 5-28.
    Paper not yet in RePEc: Add citation now
  15. Business Monitor International (2012), "Australia mining report Q4 2012", available at: www.marketresearch.com/Business-Monitor-International-v304/Australia-Mining-Q4-7130907/ (accessed 19 November 2012).
    Paper not yet in RePEc: Add citation now
  16. Chow, G.C. (1960), "Tests of equality between sets of coefficients in two linear regressions", Econometrica, Vol. 28 No. 3, pp. 591-605.
    Paper not yet in RePEc: Add citation now
  17. Collins, D.W., Pincus, M. and Xie, H. (1999), "Equity valuation and negative earnings: the role of book value of equity", The Accounting Review, Vol. 74 No. 1, pp. 29-61.
    Paper not yet in RePEc: Add citation now

  18. Cooper, K. and Keim, G.D. (1983), "The economic rationale for the nature and extent of corporate financial disclosure regulation: a critical assessment", Journal of Accounting and Public Policy, Vol. 2 No. 3, pp. 189-205.

  19. Cortese, C.L., Irvine, H.L. and Kaidonis, M.A. (2010), "Powerful players: how constituents captured the setting of IFRS 6, an accounting standard for the extractive industries", Accounting Forum, Vol. 34 No. 2, pp. 76-88.

  20. Department of Foreign Affairs and Trade (DFAT) (2011), "Australia’s trade with the world", available at: www.dfat.gov.au/publications/trade/Australias-trade-with-the-world.pdf (accessed 22 August 2011).
    Paper not yet in RePEc: Add citation now

  21. Easton, P.D. and Sommers, G.A. (2003), "Scale and the scale-effect in market-based accounting research", Journal of Business, Finance and Accounting, Vol. 30 Nos 1/2, pp. 35-56.

  22. Ferguson, A., Grosse, M., Kean, S. and Scott, T. (2011), "Your governance or Mine?", Australian Accounting Review, Vol. 21 No. 4, pp. 406-417.

  23. Goodwin, J. (2002), "Longitudinal earnings value relevance and intangible assets: evidence from Australian firms, 1975-99", Working paper, available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id307379 (accessed May 2010).
    Paper not yet in RePEc: Add citation now
  24. Gujarati, D.N. (2003), Basic Econometrics, 4th ed., McGraw-Hill, Boston, MA.
    Paper not yet in RePEc: Add citation now

  25. Hassan, M.S., Percy, M. and Stewart, J. (2006), "The value relevance of fair value disclosures in Australian firms in the extractive industries", Asian Academy of Management Journal of Accounting and Finance, Vol. 2 No. 1, pp. 41-61.

  26. Healy, P.M. and Palepu, K.G. (2001), "Information asymmetry, corporate disclosure, and the capital markets: a review of the empirical disclosure literatures", Journal of Accounting and Economics, Vol. 31 Nos 1/3, pp. 405-444.

  27. IASB (2010a), Extractive Activities Discussion Paper, IASC Foundation, London.
    Paper not yet in RePEc: Add citation now
  28. IASB (2010b), Conceptual Framework, IASC Foundation, London.
    Paper not yet in RePEc: Add citation now
  29. IASC (2000), Extractive Industries Issue Paper, IASC Foundation, London.
    Paper not yet in RePEc: Add citation now

  30. Kothari, S.P. (2001), "Capital markets research in accounting", Journal of Accounting and Economics, Vol. 31 Nos 1/3, pp. 105-231.

  31. Kutner, M., Nachtsheim, C. and Neter, J. (2004), Applied Linear Regression Models, McGraw-Hill, New York, NY.
    Paper not yet in RePEc: Add citation now
  32. Mitrione, L., Tanewski, G. and Birt, J. (2014), "The relevance to firm valuation of research and development expenditure in the Australian health-care industry", Australian Journal of Management, Vol. 39 No. 3, pp. 425-452.
    Paper not yet in RePEc: Add citation now
  33. Ohlson, J.A. (1995), "Earnings, book values and dividends in equity valuation", Contemporary Accounting Research, Vol. 11 No. 2, pp. 661-687.
    Paper not yet in RePEc: Add citation now
  34. Ota, K. (2003), "The impact of price and return models on value relevance of studies: a review of theory and evidence", Accounting Research Journal, Vol. 16 No. 1, pp. 6-20.
    Paper not yet in RePEc: Add citation now
  35. Schipper, K. (2003), "Principles-based accounting standards", Accounting Horizons, Vol. 17 No. 1, pp. 61-72.
    Paper not yet in RePEc: Add citation now

  36. Taylor, G., Richardson, G., Tower, G. and Hancock, P. (2012), "The determinants of reserves disclosure in the extractives industries: evidence from Australian firms", Accounting and Finance, Vol. 52 No. S1, pp. 373-402.

  37. Trueman, B., Wong, M.H.E. and Zhang, X. (2001), "Back to basics: forecasting the results of internet firms", Review of Accounting Studies, Vol. 6 No. 2, pp. 305-329.
    Paper not yet in RePEc: Add citation now

  38. Tsoligkas, T. and Tsalavoutas, I. (2011), "Value relevance of R&D in the UK after IFRS mandatory implementation", Working paper, available at: http://ssrn.com/abstract1631869 (accessed April 2011).

  39. Tutticci, I., Krishnan, G. and Percy, M. (2007), "The role of external monitoring in firm valuation: The case of R&D capitalization", Journal of International Accounting Research, Vol. 6 No. 2, pp. 83-107.
    Paper not yet in RePEc: Add citation now
  40. Wise, T. and Spear, N. (2002), "Factors and forces of the extractive industry environment, and their implications for accounting measurement and financial reporting", Petroleum Accounting and Financial Management Journal, Vol. 21 No. 3, pp. 1-27.
    Paper not yet in RePEc: Add citation now

  41. Wu, H., Fargher, N. and Wright, S. (2010), "Accounting for investments and the relevance of losses to firm value", The International Journal of Accounting, Vol. 45 No. 1, pp. 104-127.

  42. Wyatt, A. (2008), "What financial and non-financial information on intangibles is value-relevant? A review of the evidence", Accounting and Business Research, Vol. 38 No. 3, pp. 217-257.

  43. Zarapinar, A., Zaif, F. and Torun, S. (2012), "Accounting policies in the extractive industry: a global and a Turkish perspective", Australian Accounting Review, Vol. 22 No. 1, pp. 40-50.

Cocites

Documents in RePEc which have cited the same bibliography

  1. The Effect of Invisible Intangibles on Volatility of Stock Prices. (2018). Alsinglawi, Omar ; Aladwan, Mohammad.
    In: Modern Applied Science.
    RePEc:ibn:masjnl:v:12:y:2018:i:11:p:290.

    Full description at Econpapers || Download paper

  2. The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure. (2017). Gavious, Ilanit ; Chen, Ester ; Lev, Baruch.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9399-x.

    Full description at Econpapers || Download paper

  3. The determinants of capitalising development costs in private companies: evidence from Germany. (2016). Wencki, Simone ; Eierle, Brigitte.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:86:y:2016:i:3:d:10.1007_s11573-015-0778-0.

    Full description at Econpapers || Download paper

  4. Capitalizing R&D expenses versus disclosing intangible information. (2016). Zhou, Nan ; Ciftci, Mustafa .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:46:y:2016:i:3:d:10.1007_s11156-014-0482-0.

    Full description at Econpapers || Download paper

  5. Ethical image, corporate social responsibility, and R&D valuation. (2016). , Simon ; Tam, Kinsun ; Tong, Jamie Y ; Li, Annie Yuansha.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:40:y:2016:i:pb:p:335-348.

    Full description at Econpapers || Download paper

  6. Measuring the value of intangibles. (2016). Hirth, Stefan ; Clausen, Saskia .
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:40:y:2016:i:c:p:110-127.

    Full description at Econpapers || Download paper

  7. The stock market valuation of intellectual capital in the IT industry. (2015). Wang, Wen-Ying ; Yu, Hung-Chao ; Chang, Chingfu .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:45:y:2015:i:2:p:279-304.

    Full description at Econpapers || Download paper

  8. Employee Satisfaction, Labor Market Flexibility, and Stock Returns Around The World. (2014). Zhang, Chendi ; Edmans, Alex ; Li, Lucius.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:20300.

    Full description at Econpapers || Download paper

  9. Measuring intellectual capital with financial figures: Can we predict firm profitability?. (2014). Haefliger, Stefan ; Pruksa, Robert ; Sydler, Renato .
    In: European Management Journal.
    RePEc:eee:eurman:v:32:y:2014:i:2:p:244-259.

    Full description at Econpapers || Download paper

  10. Comparative Value Relevance Studies: Country Differences Versus Specification Effects. (2014). Veith, Stefan ; Werner, Jorg R..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:49:y:2014:i:3:p:301-330.

    Full description at Econpapers || Download paper

  11. Employee Satisfaction, Labor Market Flexibility, and Stock Returns Around The World. (2014). Edmans, Alex ; Li, Lucius ; Zhang, Chendi.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:10066.

    Full description at Econpapers || Download paper

  12. Importance of Intellectual Capital Information: A Study of Australian Analyst Reports. (2014). Abhayawansa, Subhash ; Guthrie, James.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:1:p:66-83.

    Full description at Econpapers || Download paper

  13. La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low I. (2013). Paredes, Mercedes Rodriguez ; Maroto Acin, Juan Antonio, ; Martin, Gracia Rubio.
    In: Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration.
    RePEc:pab:rmcpee:v:16:y:2013:i:1:p:68-94.

    Full description at Econpapers || Download paper

  14. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting. (2013). Stolowy, Hervé ; Jeanjean, Thomas ; ding, yuan.
    In: Post-Print.
    RePEc:hal:journl:hal-01002936.

    Full description at Econpapers || Download paper

  15. Entreprises innovantes et gestion des résultats comptables. (2013). Djama, Constant ; Martinez, Isabelle ; Dumas, Guillaume.
    In: Post-Print.
    RePEc:hal:journl:hal-01002932.

    Full description at Econpapers || Download paper

  16. International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis. (2013). Liang, Shuang ; Shah, Syed Zulfiqar Ali, ; Akbar, Saeed.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:30:y:2013:i:c:p:158-169.

    Full description at Econpapers || Download paper

  17. LE COMPORTEMENT MYOPIQUE DINVESTISSEMENT EN R&D : UNE REALITE EN FRANCE ?. (2012). Dumas, Guillaume.
    In: Post-Print.
    RePEc:hal:journl:hal-00690955.

    Full description at Econpapers || Download paper

  18. Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?. (2012). Duh, Rong-Ruey ; Cheng, Kang ; Hsu, Audrey Wen-Hsin.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:2:p:198-225.

    Full description at Econpapers || Download paper

  19. Value relevance of R&D in the UK after IFRS mandatory implementation. (2011). Tsalavoutas, Ioannis ; Tsoligkas, F..
    In: Applied Financial Economics.
    RePEc:taf:apfiec:v:21:y:2011:i:13:p:957-967.

    Full description at Econpapers || Download paper

  20. Capitalizing research & development and ‘other information’: the incremental information content of accruals versus cash flows. (2011). Schultze, Wolfgang ; DinhThi, Tami .
    In: Metrika: International Journal for Theoretical and Applied Statistics.
    RePEc:spr:metrik:v:22:y:2011:i:3:p:241-278.

    Full description at Econpapers || Download paper

  21. Linnovation : une incitation à la gestion des résultats ?. (2011). Djama, Constant ; Martinez, Isabelle ; Dumas, Guillaume.
    In: Post-Print.
    RePEc:hal:journl:hal-00650418.

    Full description at Econpapers || Download paper

  22. Do IFRS provide better information about intangibles in Europe?. (2011). Teulon, Frédéric ; sahut, Jean-Michel ; Boulerne, Sandrine.
    In: Review of Accounting and Finance.
    RePEc:eme:rafpps:v:10:y:2011:i:3:p:267-290.

    Full description at Econpapers || Download paper

  23. Corporate diversification and earnings management. (2011). Khanchel, Imen ; Seboui, Souad ; el Mehdi, Imen Khanchel.
    In: Review of Accounting and Finance.
    RePEc:eme:rafpps:v:10:y:2011:i:2:p:176-196.

    Full description at Econpapers || Download paper

  24. Ladoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?. (2010). Kuentz, Vanessa ; Chavent, Marie ; Walliser, Elisabeth ; Bessieux-Ollier, Corinne.
    In: Post-Print.
    RePEc:hal:journl:halshs-00526410.

    Full description at Econpapers || Download paper

  25. Valeur marketing et valeur financière de la marque : Vers un modèle intégrateur. (2010). Jaoued-Abassi, Leyla ; Farjaudon, Anne-Laure.
    In: Economics Papers from University Paris Dauphine.
    RePEc:dau:papers:123456789/5893.

    Full description at Econpapers || Download paper

  26. Does Customer Satisfaction lead to Accurate Earnings Forecasts?. (2009). CASTA, Jean-Francois ; Ngobo, Paul-Valentin ; Ramond, Olivier.
    In: Post-Print.
    RePEc:hal:journl:halshs-00680002.

    Full description at Econpapers || Download paper

  27. Les effets de ladoption obligatoire des normes IFRS sur les incorporels : le cas de la France.. (2009). Kuentz, V. ; Bessieux, Ollier C. ; Chavent, M. ; Walliser, E..
    In: Post-Print.
    RePEc:hal:journl:halshs-00458968.

    Full description at Econpapers || Download paper

  28. Customer satisfaction and financial analysts earnings forecast errors. (2009). Ngobo, Paul-Valentin ; Ramond, Olivier ; Casta, Jean-Franois.
    In: Economics Papers from University Paris Dauphine.
    RePEc:dau:papers:123456789/3185.

    Full description at Econpapers || Download paper

  29. The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements. (2008). Sættem, Frode ; Gjerde, Øystein ; Knivsfl, Kjell Henry ; Sattem, Frode.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2008_021.

    Full description at Econpapers || Download paper

  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..

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-01 10:33:44 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.