Accounting for Intangible Assets: There Is Also an Income Statement

By Stephen H. Penman. 2009

180 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/47616416ad8cdd7b02a418ff4ea3d92f20128327

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. John Dumay

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. Maria Chiara Demartini
4. Valentina Beretta
5. G. Melloni
6. James P. Guthrie
7. Maurizio Massaro
8. Andrea Garlatti

Citations in the corpus

• Grand theories as barriers to using IC concepts (2012, background): “hold particular views on why this is problematic, many authors do not view this as a problem but rather as a phenomenon that needs to be examined and, if possible, explained ( Penman, 2009”
• An Augmented q-Factor Model with Expected Growth* (2020, unknown): “Penman (2009) argues that the value of intangibles can be ascertained from varia- bles, such as cash flows, from the income statement.”