3Nakamura, L., 2003, A Trillion Dollar a Year in Intangible Investment and the New Economy, published in the book "Intangible Assets:Values,Measures and Risks" ,Oxford University Press,2003 ,compiled by Professors Hand,John Hand,and Baruch Lev, 1-47. 被引量:1
4Lev, B., and Sougiannis, T., 1996, The Capitalization, Amortization,and Value-relevance of R&D,Journal of Accounting and Economics 21:107-38. 被引量:1
5Hsieh, P., Minshra, C. S., and Cobeli, D. H.,2003,The Return on R&D Versus Capital Expenditures in Pharmaceutical and Chemical Industries,IEEE Transactions on Engineering Management,Vol.50,No. 2, 141-149. 被引量:1
6Hand, J., 2003, The Increasing Returns-to-Scale of Intangibles, published in the book"Intangible Assets: Values, Measures and Risks" ,Oxford University Press, 2003, compiled by Professors Hand, John Hand, and Baruch Lev, 303-331. 被引量:1
7Boone, J. and Raman, K. K., 2001, Off-balance sheet R&D assets and market liquidity,Journal of Accounting and Public Policy, 20: 97-128. 被引量:1
8Aboody, D. and Lev, B.,2000, Information Asymmetry R&D and Insider Gains, The Journal of Finance, 55(6): 2747-66. 被引量:1
9Hall, Bronwyn H., 2002, The Financing of Research and Development, Nber Working Paper Series, 1-34. 被引量:1
10Chan, Louis K. C., Lakonishok and Sougiannis,T.,2003 ,The Stock Market Valuation of Research and Development Expenditure,published in the book "Intangible Assets: Values,Measures and Risks", 387-414. 被引量:1
3[5]Aboody, D., B. Lev. The Value Relevance of Intangibles: The Case of Software Capitalization. Journal of Accounting Research (Supplement) 1998 被引量:1
4[6]Amir, E., B. Lev. Value- relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics, 1996 被引量:1
5[7]Abraham, T., B. Sidhu. The role of R&D capitalizations in firm valuation and performance, University of New South Wales, 1997 被引量:1
6[8]Scheutze, W. ,What is an asset? Accounting Horizons,1993 被引量:1
7[1]Cohen, W. ,D. Levinthal. Innovation and learning: The two faces of R&D- - Implications for the analysis of R&D investment. Economics Journal, 1989 被引量:1
8[2][3,9]Lev, B. ,P. Zarowin. The Boundaries of Financial Reporting and How to Extend Them. Journal of Accounting Research, 1999 被引量:1
9[4]Lev, B., Sougiannis, T. The capitalization, amortization, and Value - relevance of R&D. Journal of Accounting and Economics,1996 被引量:1