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Journal articles (2020), Journal of Accounting Literature

Accounting for Intangible Assets—Insights from Meta-Analysis of R&D

JENY Anne, MOLDOVAN Rucsandra

The knowledge- and Internet-based economy demands a re-examination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic. We review the literature on research and development (R&D), a specific int

JENY, A. and MOLDOVAN, R. (2020). Accounting for Intangible Assets—Insights from Meta-Analysis of R&D. Journal of Accounting Literature.