Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution

The International Journal of Accounting - Tập 35 - Trang 243-265 - 2000
Nils E Joachim Høegh-Krohn1, Kjell Henry Knivsflå2
1Vital Insurance ASA, Bergen, Norway
2Foundation for Research in Economics and Business Administration, Bergen, Norway

Tài liệu tham khảo

Accountancy, 1998. International EDs Criticized. Accountancy, 121, (February): 78. Aboody, 1999, The Value-Relevance of Intangibles: The Case of Software Capitalization, Journal of Accounting Research, 36, 161, 10.2307/2491312 Ball, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting and Economics, 6, 159, 10.2307/2490232 Barth, 1999, Revalued Financial, Tangible, and Intangible Assets: Associations With Share Prices, and Non-Market Based Value Estimates, Journal of Accounting Research, 36, 199, 10.2307/2491314 Bartov, Eli, Stephen Goldberg, and Myung S. Kim, 1997. The Valuation-Relevance of Earnings and Cash Flows: An International Perspective. Working Paper, Stern School of Business, New York University. Beaver, 1968, The Information Content of Annual Earnings Announcements, Journal of Accounting Research, 6, 67, 10.2307/2490070 Beaver, 1987, The Information Content of Security Prices: A Second Look, Journal of Accounting and Economics, 9, 139, 10.1016/0165-4101(87)90003-6 Bierman, 1975, Accounting for Research and Development Costs, Journal of Accountancy, 139, 48 Blockington, 1995 Bloomer, Carrie, 1996. The IASC–U.S. Comparison Project: A Report on the Similarities and Differences between the IASC Standards and US GAAP. Norwalk, Connecticut: Financial Accounting Standards Board. Board, 1990, Intertemporal and Cross-Sectional Variation in the Association Between Unexpected Accounting Rates of Return and Abnormal Returns, Journal of Accounting Research, 28, 182, 10.2307/2491222 Cairns, 1998 Chambers, Dennis, Ross Jennings, and Robert B. Thompson, II, 1998. Evidence on the Usefulness of Capitalizing and Amortizing Research and Development Costs. Working Paper, University of Texas. Chambers, 1996, Ends, Ways, Means, and Conceptual Frameworks, ABACUS, 119, 10.1111/j.1467-6281.1996.tb00455.x Collins, 1997, Changes in the Value-Relevance of Earnings and Book Values Over the Past Forty Years, Journal of Accounting and Economics, 24, 39, 10.1016/S0165-4101(97)00015-3 Davies, 1999, The R&D Paradox, Accountancy, 123, 86 Davies, 1997 Delaney, 1998 Deng, Zhen, and Baruch Lev, 1998. The Valuation of Acquired R&D. Working Paper, New York University. Dichev, Ilia. 1997. Measuring Value-Relevance in Accounting-Based Variables without Reference to Market Prices. Working Paper, University of Michigan. Easton, 1991, Earnings as an Explanatory Variable of Returns, Journal of Accounting Research, 29, 19, 10.2307/2491026 Eilifsen, 1998, Norway, 1287 Elling, 1994, Denmark, 33 Ely, Kirsten, and Gregory B. Waymire. 1998. Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927–1993. Working Paper, Emory University. Epstein, 1999 Farquhar, 1992, Brands on the Balance Sheet, Marketing Management, 16 Francis, Jennifer, and Katherine Schipper, 1999. Have Financial Statements Lost Their Relevance. Journal of Accounting Research, 37: 319–352. Frankel, Richard, and Charles M.C. Lee. 1996. Accounting Diversity and International Valuation. Working Paper, Cornell University. Hansen, 1998, 186 Harris, 1994, The Value Relevance of German Accounting Measures: An Empirical Analysis, Journal of Accounting Research, 187, 10.2307/2491281 Hawkins, 1986 Hayn, 1995, The Information Content of Losses, Journal of Accounting and Economics, 20, 125, 10.1016/0165-4101(95)00397-2 Hendriksen, 1992 Heurlin, 1998, Sweden, 1078 Hope, 1999, Value Relevance Effects of the Introduction of Interperiod Tax Allocation: The Case of Norway, Advances in International Accounting, 12, 157 Johnsen, 1998, Commentary: Is Goodwill an Asset?, Accounting Horizons, 12, 293 Jönsson, 1994, Sweden, 181 Joos, 1994, The Effects of Accounting Diversity: Evidence from the European Union, Journal of Accounting Research, 32, 141, 10.2307/2491444 King, 1998, Accounting Diversity and Firm Valuation, International Journal of Accounting, 33, 529, 10.1016/S0020-7063(98)90012-7 Kinserdal, 1994, Norway, 149 Kinserdal, 1998 Kothari, S.P., Ted E. Laguerre, and Andrew J. Leone, 1998. Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investment in PP and E versus R&D. Working Paper, William E. Simon Graduate School of Business Administration, University of Rochester. Lang, Mark and Terry D. Warfield (in collaboration with Thomas J. Linsmeier, John Gribble, Ross G. Jennings, Stephen H. Penman, Kathy R. Petroni, D. Shores, John H. Smith), 1997. Response to the FASB Invitation to Comment: Recommendation of the AICIPA Special Committee on Financial Reporting and the Association for Investment Managers and Research (ITC). Accounting Horizons, 11: 139–156. Lev, 1989, On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research, Journal of Accounting Research, 27, 153, 10.2307/2491070 Lev, 1997, The Old Rules No Longer Apply, Forbes, 34 Lev, 1996, The Capitalization, Amortization, and Value-Relevance of R&D, Journal of Accounting and Economics, 21, 107, 10.1016/0165-4101(95)00410-6 Lev, Baruch, and Paul Zarowin, 1997. Investment in R&D and the Declining Value-Relevance of Earnings. Working Paper, New York University. Lev, 1999, The Boundaries of Financial Reporting and How to Extend Them, Journal of Accounting Research, 353, 10.2307/2491413 Nixon, 1997, The Accounting Treatment of Research and Development Expenditure: Views of UK Accountants, European Accounting Review, 6, 265, 10.1080/713764720 Patell, 1989, Discussion of on the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research, Journal of Accounting Research, 193, 10.2307/2491071 Pereira, 1997 Ramesh, K., 1991. Essays on Earnings Response Coefficients. Unpublished Dissertation, Michigan State University. Ramesh, K., and S. Ramu Thiagarajan, 1995. Inter-temporal Decline in Earnings Response Coefficients. Working Paper, Northwestern University. Rayburn, 1986, The Association of Operating Cash Flows and Accruals with Security Returns, Journal of Accounting Research, 24, 112, 10.2307/2490732 Rivat, 1997, Solving the Intangibles Riddle, Accountancy, 68 Rivat, 1998, Recognize your Intangibles, Accountancy, 122 Williams, 1998