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| Author: | Aboody, D. Lev, B. |
| Title: | The value relevance of intangibles: The case of software capitalization. |
| Journal: | Journal of Accounting Research
1998 : VOL. 36: Suppl. |
| Index terms: | Investment analysis Software |
| Language: | eng |
| Abstract: | The authors examine the relevance to investors of information on the capitalization of software development costs, in accordance with the financial accounting standards board's statement No. 86. |
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