1BARTH M E,CLINCH G.Revalued financial tangible,and intangible assets:associations with share prices and non market-based value estimates[J].Social Science Electronic Publishing,1998,36(5):199-233.
2DAVID ABOODY,BARUCH LEV.The value relevance of intangibles:the case of software capitalization[J].Social Science Electronic Publishing,1998,36(5):161-191.
5Amir, E. and B. Lev. Value Relevance of Non financial Information: The Wireless Telecommunications Industry [J]. Journal of Accounting and Economics, 1996, (22) : 3 - 30.
6Barth, M. E. and Clinch, G. Revalued Financial Tangible and Intangible Assets: Associations with Share Prices and Non Market Based Estimates [J]. Journal of Accounting Research, 1998, (36) : 199 - 233.
7Ely, K. and Waymire, G. Intangible Asset and Stock Price in the Pre-SEC Era [J]. Journal of Accounting Research (Vol. 37 Supplement) , 1999: 17-44.
8Lev, B., and P. Zarowin. Investment in R&D and the Declining Value-Relevance of Earnings [Z]. New York: New York University, 1997.
9Kjell Henry Knivsfla. Accounting for Intangible Assets: The Informational Relevance of Deferred Charges [ Z]. Bergen, Norway: Foundation for Research in Economics and Business Administration, 1999.
