Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants

By A. Wyatt. 2005

252 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9c9fae5f3f832524f51d0dbeff4bbb9dfbbffb80

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. Jie Jennifer Zhang
2. Wenjing Duan
3. Xueming Luo
4. Ruzita Jusoh
5. Kaveh Asiaei
6. A. Cheung

In Strategy and Management

1. Jie Jennifer Zhang
2. Wenjing Duan
3. Xueming Luo
4. Ruzita Jusoh
5. Kaveh Asiaei
6. A. Cheung
7. Marcus Wagner

Citations in the corpus

• What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008, unknown): “12 Wyatt (2005) finds that management’s choice to record intangible assets is associated with the strength of the technology affecting the firm’s operations, the length of the technology cycle time, and property rights-related factors that affect the firm’s ability to appropriate the investment…”
• Intangible Capital and Firms Productivity (2011, unknown): “Indeed, the definition of intangible capital is a controversial task and there are various differences in the international accounting procedure (Stolowy and Jany-Cazavan 2001; Wyatt, 2005; Siegel and Borgia 2007).”
• A multidimensional view of intellectual capital: the impact on organizational performance (2015, result): “…has been lesser extent of inconsistency in findings from prior studies regarding the influence of human capital relational capital, and structural capital on OP in comparison with observations on social capital (Bontis et al., 2000; Chen et al., 2005; Firer and Williams, 2003; Wyatt, 2005, 2008).”
• Capitalized Intangibles and Financial Analysts (2006, unknown): “Identifiable intangibles capitalised by Australian companies include patents, trademarks, brands, licenses, copyrights, designs, intellectual property, royalties, mastheads, other media and publication intangibles, mineral rights, mining tenements, software, databases, and process technologies (see ”
• Social Media and Firm Equity Value (2013, background): “As such, this line of research also suggests that firms with extensive social media engagement should possess more IT intangible assets and stronger prospects of future equity value than counterparts with less or little social media engagement (Brynjolfsson et al. 2002, Wyatt 2005).”