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

Discussion of “intangible investment and the importance of firm-specific factors in the... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Accounting Studies Springer Journals

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

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Publisher
Springer US
Copyright
Copyright © 2011 by Springer Science+Business Media, LLC
Subject
Business and Management; Accounting/Auditing; Corporate Finance; Public Finance
ISSN
1380-6653
eISSN
1573-7136
D.O.I.
10.1007/s11142-011-9149-4
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Review of Accounting StudiesSpringer Journals

Published: May 17, 2011

References

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