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授課內容 |
| 第1週 |
1. 智慧資本評價及模式分析
2. 智慧資本之會計處理與揭露報導
3. Implication of Accounting Research for the FASB’s Initiatives on Disclosure of Information about Intangible Assets, 2003, Accounting Horizon, pp.175-185.
4. Aboody, D. and B. Lev, 1998, “The Value Relevance of Intangibles: The Case of Software Capitalization,” Journal of Accounting Research, pp.161-191.
5. Sougiannis, T., 1994, “The Accounting Based Valuation of Corporate R & D,” The Accounting Review, pp.44-68.
6. Lev, B. and T. Sougiannis, 1996, “The Capitalization, Amortization, and Value-Relevance of R & D,” Journal of Accounting and Economics, pp.107-138.
7. Canibano, L., M. Garcia-Ayuso and P. Sanchez, 2000, “Accounting for Intangibles: A Literature Review,” Journal of Accounting Literature, pp.102-130.
8. Bukh, P., 2006, “Defining a Research Agenda Regarding Intangibles,” working paper.
9. Sundaram, A. K., T. A. John and K. John, 1996, “An Empirical Analysis of Strategic Competition and Firm Values: The Case of R & D Competition,” Journal of Financial Economics, pp.459-486.
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自主學習
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