This article is a revised version of an earlier unpublished paper entitled ‘Estimating the Returns from Expenditures on Intangible Investment’ and ‘Identifying Corporate Expenditures on Intangibles Using GAAP’.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.
Accounting for Expenditure on Intangibles
Article first published online: 13 MAR 2012
© 2012 The Authors. Abacus© 2012 Accounting Foundation, The University of Sydney
Volume 48, Issue 1, pages 104–145, March 2012
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
- Issue published online: 13 MAR 2012
- Article first published online: 13 MAR 2012
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