Accounting for Intangibles - A Critical Review of Policy Recommendations

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Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “It has also triggered a debate within academic forums, professional communities and policy making institutions over whether it is necessary to reform current accounting reporting practises and policies regarding intangible assets (Lev, 2008; Skinner, 2008a,b).”
Implications for GAAP from an Analysis of Positive Research in Accounting (2010, background): “Lambert and Larcker (1987) and Sloan (1993). 24 See Armstrong et al.”
Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010, background): “This assumption is also shared with Youndt et al. (2004) and Skinner (2008) who stated that IC intensive companies are valued more in the stock market than are other companies.”
The influence of intellectual capital on organizational performance—Knowledge management as moderator (2011, background): “From a reporting perspective, many of the organizational performance measures were difficult to verify objectively because they often differ across firms and industries (Skinner, 2008).”
The accounting treatment of intangibles – A critical review of the literature (2011, background): “More recently, Skinner (2008) confirmed these studies.”