Factors explaining the inefficient valuation of intangibles

By Manuel García-Ayuso. 2003

112 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/19a5b64fe0d87430daf2ef6638c0f83c6bd858de

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Anis Maaloul
2. Daniel Zéghal
3. Nick Bontis
4. I. Martínez
5. Emma García‐Meca
6. Gerhard Kristandl
7. John Dumay
8. Linlin Cai

In Strategy and Management

1. Gerhard Kristandl
2. Daniel Zéghal
3. Anis Maaloul
4. Nick Bontis
5. I. Martínez
6. Emma García‐Meca
7. John Dumay
8. Linlin Cai

Citations in the corpus

• The accounting treatment of intangibles – A critical review of the literature (2011, background): “Some authors (e.g. Garcia-Ayuso, 2003; Lev, 2003; Lev et al., 2005) underline that the socio-economic consequences (such as excessive cost of capital) coming from the inadequate accounting treatment of internally generated intangibles, can also lead companies to suboptimal investment and stunted…”
• Constructing a definition for intangibles using the resource based view of the firm (2007, background): “García-Ayuso (2003) argues that there are many influential factors apart from intellectual capital that can affect stock prices such as undervalued tangible and financial assets, liabilities in stockholders' equity, legal events, and timing issues such as the January-effect (García-Ayuso, 2003; Upto”
• The use of intellectual capital information in investment decisions: An empirical study using analyst reports (2007, background): “determinants of positive-recommendation tendencies analyzed thus far (García-Ayuso, 2003).”