The accounting treatment of intangibles – A critical review of the literature

By Daniel Zéghal, Anis Maaloul. 2011

136 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ef9b1fbb1d203a1a19c1930b97b0c76c3489bd5c

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. V. Beattie
2. Sarah J. Smith
3. G. Melloni
4. Michael John Jones
5. Alpa Dhanani
6. S. Thomson

In Strategy and Management

1. V. Beattie
2. Sarah J. Smith
3. G. Melloni
4. Alpa Dhanani
5. S. Thomson

Citations in the corpus

• Value Creation and Business Models: Refocusing the Intellectual Capital Debate (2013, background): “This has led to concerns that financial statements have become less value-relevant with companies being misvalued (Lev & Zarowin, 1999; Zéghal & Maaloul, 2011).”