Discussion of “intangible investment and the importance of firm-specific factors in the determination of earnings”

被引：0
作者：
Darren T. Roulstone
机构：
[1] The Ohio State University,Fisher College of Business
来源：
Review of Accounting Studies | 2011年 / 16卷
关键词：
Intangibles; Earnings synchronicity; Competitive advantage; Strategy; L22; L25;
D O I：
暂无
中图分类号：
学科分类号：
摘要：
Brown and Kimbrough (Review of Accounting Studies, 2011, this issue) examine the effect of intangible assets on the “uniqueness” of a firm’s earnings. The paper represents an important link between the strategy literature on firm organization and the accounting literature on the drivers of firm performance. This discussion reviews the relevant strategy literature and its link to the accounting literature, discusses various aspects of Brown and Kimbrough, and explores implications of Brown and Kimbrough’s findings.
引用
收藏
页码：574 / 586
页数：12
相关论文
共 18 条
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