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Keywords: market valuation
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Journal Articles
Market Valuation of Intangible Asset: Evidence on SG&A Expenditure
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (6): 61–90.
Published: 01 November 2019
...Rajiv D. Banker; Rong Huang; Ram Natarajan; Sha Zhao ABSTRACT In this paper, we investigate the stock market valuation of the intangible asset created by selling, general, and administrative (SG&A) expenditure. Although GAAP requires immediate expensing of SG&A, prior studies show...
