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Accounting for Expenditure on Intangibles

  1. LAURIE HUNTER1,*,
  2. ELIZABETH WEBSTER2,*,
  3. ANNE WYATT3,*

Article first published online: 13 MAR 2012

DOI: 10.1111/j.1467-6281.2012.00359.x

Issue

Abacus

Abacus

Volume 48, Issue 1, pages 104–145, March 2012

Additional Information

How to Cite

HUNTER, L., WEBSTER, E. and WYATT, A. (2012), Accounting for Expenditure on Intangibles. Abacus, 48: 104–145. doi: 10.1111/j.1467-6281.2012.00359.x

Author Information

  1. 1

    University of Glasgow Business School

  2. 2

    Melbourne Institute of Applied Economic and Social Research, The University of Melbourne

  3. 3

    UQ Business School, University of Queensland

*Anne Wyatt (a.wyatt@business.uq.edu.au) is a Professor of Financial Accounting in the UQ Business School, University of Queensland; Laurie Hunter (Laurence.Hunter@glasgow.ac.uk) is an Emeritus Professor, University of Glasgow Business School; and Elizabeth Webster (e.webster@unimelb.edu.au) is a Professor of Economics in the Melbourne Institute of Applied Economic and Social Research, The University of Melbourne. All three authors are also researchers affiliated with the Intellectual Property Research Institute of Australia, The University of Melbourne.

  1. This article is a revised version of an earlier unpublished paper entitled ‘Estimating the Returns from Expenditures on Intangible Investment’ and ‘Identifying Corporate Expenditures on Intangibles Using GAAP’. The authors are grateful for the helpful comments from the editor and three anonymous referees, and John Creedy, Paul Healy, Christoph Loch, Alfons Palangkaraya, Stefan Reichelstein, IBISWorld for the use of their database, and participants at the Accounting and Finance Association of Australia and New Zealand 2007, and the EIASM 4th Workshop on Visualizing, Measuring and Managing Intangibles and Intellectual Capital 2008.

Publication History

  1. Issue published online: 13 MAR 2012
  2. Article first published online: 13 MAR 2012

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