The European Accounting Review
2003年、12巻4号
| 執筆者 | タイトル |
| Baruch Lev Stefano Zambon |
Intangibles and Intellectual Capital : an introduction to the special issue |
| Marta Ballester Manuel Garcia-Ayuso Joshua Livnat |
The economic value of the R&D intangible asset |
| Eli Amir Baruch Lev Theodore Sougiannis |
Do financial analysts get intangibles? |
| A.Rashad Abdel-khalik | Self-sorting, incentive compensation and human-capital assets |
| Joshua G.Rosett | Labour Leverage, equity risk and corporate policy choice |
| Cristina Chaminade Hanno Roberts |
What it means is what it does : a comparative analysis of implementing intellectual capital in Norway and Spain |
| Michael Habersam Martin Piber |
Exploring intellectual capital in hospitals : two qualitative case studies in Italy and Austria |
| Robin Fincham Robin Roslender |
Intellectual capital accounting as management fashion : a review and critique |
| Stephen Powell | Accounting for intangible assets : current requirements, key players and future directions |
