Accounting for intangibles: a literature review

By Manuel García-Ayuso Covarsí, María Paloma Sánchez Muñoz, Leandro Cañibano Calvo. 2004

514 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/6353f00f89cf9733afb5fce64d31753c722c99d1

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Citations in the corpus

Financial and external reporting research: the broadening corporate governance challenge (2007, background): “Canibano et al. (2000) report studies showing a positive relationship between patents and the market value of companies, contradictory and inconclusive evidence on the stock price impact of brands and trademarks, a lack of clear relationship between customer satisfaction and corporate financial and…”
The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI (2018, background): “Introduction The growth of knowledge-based, fast-changing and technologically advanced companies in the world economy has increased the importance of intellectual capital (IC) (Petty and Guthrie, 2000; Cañibano et al., 2000).”
Intellectual capital disclosure payback (2011, background): “Recent literature reflects increasing interest in IC measurement, management and reporting (Cañibano et al., 2000; Bontis, 2001; Kaufmann and Schneider, 2004; Abeysekera, 2006; Ax and Marton, 2008).”
Intellectual capital and performance in causal models: Evidence from the information technology industry in Taiwan (2005, background): “Cañibano et al. (2000) review a few of the research projects conducted relating to the value relevance of intellectual capital items which include R&D expenditure, advertisement expenses, patents, brand name, customer satisfaction, and human resources.”
Intellectual capital and firm performance of US multinational firms (2013, unknown): “resources and measures of performance (Canibano et al., 2000).”
Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “Cañibano et al. (2000) argue that the cost associated with a radical change in the accounting system to make it more value relevant for intellectual capital intensive firms is unaffordable and that the sensible approach towards the enhancement of financial reports is to encourage voluntary…”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “In Section 2, we noted that a part of the research community recognises that the lack of explicit financial accounting information for internally developed intangibles constitutes a deficiency in the existing accounting reporting paradigm (Canibano et al., 2000; Lev and Zarowin, 1999; Mohd, 2005).”
The intellectual capital performance of the Indian banking sector (2007, background): “This resource-based view of the firm, including the benefits of both tangible and intangible assets, is gaining acceptance in the accounting, economic and strategic management literature, following positive results of linkages between firms’ resources and measures of performance (Canibano et al., 20”
Accounting for Intangibles - A Critical Review of Policy Recommendations (2008, unknown): “2 For example, see Cañibano et al. (2000), Lev (2001), Meritum (2001), and Nakamura (1999).”