Intangibles Bibliography

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Dr.Feng Gu:

"Innovation, Future Earnings, and Market Efficiency" Journal of Accounting, Auditing, and Finance (Vol. 20, No. 4, 2005): 385-418

"Intangible Assets, Information Complexity, and Analysts? Earnings Forecasts" with W. Wang, Journal of Business Finance and Accounting (Vol. 32, No. 9 and 10, 2005): 1673 - 1702

"Disclosure of Innovation Activities by High-Technology Firms" with J. Li, Asia-Pacific Journal of Accounting and Economics (Vol. 10, No. 2, 2003): 143-172

Dr. Baruch Lev

B. Lev, C. Petrovits, and S. Radhakrishnan, “Is Doing Good Good for You?  How Corporate Charitable Contributions Enhance Revenue GrowthStrategic Management Journal, 2010, pp. 182-200.

M. Ciftci, B. Lev, and S. Radhakrishnan, “Is R&D Mispriced or Properly Risk-Adjusted?”  Journal of Accounting, Auditing and Finance, forthcoming.

B. Lev, D. Nissim and J. Thomas, “On the Informational Usefulness of R&D Capitalization and Amortization,” in Visualizing Intangibles, S. Zambon and G. Marzo, eds., Ashgate Publishing Co., 2007. 

Guo, R., B. Lev and C. Shi, “Explaining the Short- and Long-Term IPO Anomalies in the U.S. by R&D,Journal of Business, Finance and Accounting, April/May 2006, 550-579.

B. Lev, B. Sarath and T. Sougiannis, “R&D Reporting Biases and Their Consequences,” Contemporary Accounting Research, Winter 2005, pp.977-1026.

B. Lev, “Intangible Assets:  Concepts and Measurements,Encyclopedia of Social Measurement, Elsevier Inc., 2005, Vol. 2, pp.299-305.

Z. Deng and B. Lev "In-Process R&D: To Capitalize or Expense?" The Journal of Engineering and Technology Management, Vol. 23, No. 1-2, 2006, pp.18-32

B. Lev, 2004. "Sharpening the intangibles edge." Harvard Business Review, June, 2004.

F. Gu and B. Lev, “The Information Content of Royalty Income,” Accounting Horizons, Vol. 18, No. 1, 2004, pp.1-12

B. Lev, 2003, Remarks on the measurement, valuation, and reporting of intangible assets, Economic Policy Review, Federal Reserve Bank of New York, 9,17-22.

Amir, E., B.Lev and T. Sougiannis, 2003. “Do financial analysts get intangibles?” European Accounting Review, 12, 635-659.

B. Lev, “Where Have All of Enron’s Intangibles Gone?Journal of Accounting and Public Policy. (Summer 2002), 131-135.

D. Aboody and B. Lev, "Information Asymmetry, R&D and Insider Gains," The Journal of Finance, forthcoming.

B. Lev, "R&D and Capital Markets," Journal of Applied Corporate Finance, (Winter 1999), 21-35.

D. Aboody and B. Lev, "The Value-Relevance of Intangibles: The Case of Software Capitalization,"Journal of Accounting Research, Supplement, 1998, 161-191.

B. Lev and T. Sougiannis, "The Capitalization, Amortization and Value-Relevance of R&D," Journal of Accounting and Economics, (February 1996), 107-138.