The economic value of the R&D intangible asset

By Marta Ballester, Manuel García-Ayuso, Joshua Livnat. 2003

128 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/92578c715f1752a2404938ce58623b3663bcc338

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. J. Aharony
2. Z¨¦lia Serrasqueiro
3. Ran Barniv
4. H. Falk
5. Filipe Sardo
6. Jian Xu
7. Duc Hong Vo
8. Neha Smriti

In Finance

1. J. Aharony
2. Z¨¦lia Serrasqueiro
3. Ran Barniv
4. H. Falk
5. Filipe Sardo

In Strategy and Management

1. J. Aharony
2. Z¨¦lia Serrasqueiro
3. Ran Barniv
4. H. Falk
5. Filipe Sardo
6. Jian Xu
7. Duc Hong Vo
8. Xiang Deng

Citations in the corpus

• A European empirical study of the relationship between firms’ intellectual capital, financial performance and market value (2017, background): “This study aims to extend the literature of IC (e.g. Ballester et al., 2003; Chan et al., 2001; Xing, 2014; ul Rehman et al., 2011; Tseng et al., 2013; Nimtrakoon, 2015) by analyzing the impact of IC investments on firms’ financial performance (FP), measured by return on assets (ROA), and firms’…”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Prior literature examines the complexity of the financial reporting of one or more of our three information items and their effects on equity security prices using domestic standards (e.g. Lev and Sougiannis, 1996; Aboody and Lev, 1998; Barth and Clinch, 1998; Zhao, 2002; Ballester et al., 2003; Caz”