Asset Liability Research Topics

Intangible Assets
Employee Stock Option Valuation

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Asset Liability Research - Intangible Assets

Fernandez, P., 2001.
Valuation of Brands and Intellectual Capital
SSRN Working Paper.

Lev, B., and P. Zarowin, 1999.
The Boundaries of Financial Reporting and How to Extend Them.
Journal of Accounting Research, 353-385.

Lev, B., Sarath, B., and Sougiannis, T., Winter 2005.
R&D Reporting Biases and Their Consequences.
Contemporary Accounting Research Vol. 22 No. 4, 977-1026.

Chambers, D., Jennings, R., Thompson, B., 2000.
Evidence on the Usefulness of Capitalizing and Amortizing Research and Development Costs.
Unpublished working paper.

Chan L., Lakonoshok, Sougiannis, T., 2 Shivakumar, Lakshmanan, 2000.
The Stock Market Valuation of Research and Development Expenditures
Journal of Finance 56, no. 6, 2431-56.