Should Intangibles Be Measured: What Are the Economic Trade-Offs?

By Chandra Kanodia, Haresh Sapra, Raghu Venugopalan. 2004

134 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/944f622bf1535ec083ee2f6030a80e670f0313d8

Citations in the corpus

• Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research** (2018, unknown): “…insight from the accounting literature is the trade-off between relevance and reliability of financial information, which plays a central role for standard setting and for which we have theory and evidence (e.g. Watts and Zimmerman 1986, Dechow 1994, Kanodia et al. 2004, Bratten et al. 2013).”
• Disclosure Quality, Cost of Capital, and Investor Welfare (2008, unknown): “…by Kanodia (1980), has been used to study the effect of periodical performance reports (e.g., Kanodia and Lee (1998)), measuring intangibles (e.g., Kanodia, Sapra, and Venugopalan (2004)), and accounting for derivatives (e.g., Melumad, Weyns, and Ziv (1999); Kanodia, Mukherji, Sapra, and…”