- Abbasi, Ibrahim & Yazerlou, V.(1392). “The impact of ownership structure on intangible assets” financial accounting, No. 18, pp. 81-62
- Ahmadpor, Ahmad, Malekian, Esfandiar, Bahnamiri Zare, Mohammad Javad & Nadi, Z.(1391).” the Role of the Board of IC companies phased approach, case study pharmaceutical companies in Tehran Stock Exchange". Knowledge of accounting, No. 8. Pp 73-93[in persion]
- Andonova V & Ruíz-Pava G. (2016). "The role of industry factors and intangible assets in company performance in Colombia". Journal of Business Research 69 , pp: 4377–4384
- Andrissen Daneil, Frijlink Martine, Gisbergen Inge van & Blom Jan. (1999). A Core Competency Approach to valuing Intangible Assets. International Symposium, Measuring and Reporting Intellectual capital: Experiences, Issues and Prospects, Amsterdam.
- Arefmanesh, zohre & Rahmani, A.(1394). “A Model for valuation of intangible assets in companies listed in Tehran Stock Exchange", Management Accounting. No 26. Pp 81-112.[in persion]
- Arrighetti Alessandro, Landini Fabio & Lasagni Andrea. (2014). "Intangible assets and firm heterogeneity: Evidence from Italy". Research Policy, 43, pp:202-213.
- Basu, S., & Waymire, G. (2008). "Has the importance of intangibles really grown? And if so, why?" Accounting and business research, 38:3, pp 171-190.
- Beattie, V., & Thomson, S. J. (2004). "A comprehensive analysis of intellectual capital categories as a precursor to empirical investigation of disclosures in annual reports". Paper presented at the Annual Financial Reporting and Business Communication Conference, Cardiff, Wales, July.
- Chun H and Nadiri M. I. (2016). " INTANGIBLE INVESTMENT AND CHANGING SOURCES OF GROWTH IN KOREA", The Japanese Economic Review Vol. 67, No. 1,pp: 50-76.
- Fukui Y., Ushijima T. (2007). "Corporate diversification, performance, and restructuring in the largest Japanese manufacturers", Journal of the Japanese and International Economies 21.pp: 303–323.
- Gleason, K.I. Klock, M. (2006). "Intangible capital in the pharmaceutical and chemical industry", The Quarterly Review of Economics and Finance 46 .pp:300–314.
- Han, D. & Han, I., (2004). “Prioritization and Selection of Intellectual Capital Measurement Indicators Using Analytic Hierarchy Process for the Mobile Telecommunications Industry.” Expert Systems with Applications 26: 519-527.
- Huang Hao-Chen, Lai Mei-Chi & Lin Tzong-Huei. (2011). "Aligning intangible assets to innovation in biopharmaceutical industry". Expert Systems with Applications 38,pp: 3827–3834.
- Jo, H. & Harjoto, M. (2011). "Corporate governance and firm value". Journal of Business Ethics, 103, 351-383.
- Kumar Gaurav. (2013). "Voluntary disclosures of intangibles information by U.S.-listed Asian companies", Journal of International Accounting, Auditing and Taxation 22 ,109– 118.
- Lee Yee Meei & Whiting H.Rosalind. (2011). "Technology, Intellectual Capital Disclosure and Cost of Capital" Paper_accepted_for_presentation_at_AFAANZ_Conference,Darwin,_Australia. 1-33
- Lev, B. (2001). "Intangibles: Management, measurement and reporting". Washington, DC: Brookings Institution Press.
- Lim C. S, Macias J. A, & Moeller T. (2014). "Intangible assets and capital structure". Available at: www.ssrn.com .
- Maleki, amen.(1389).” The combination of technological exports on economic growth”. Journal of Commerce , No 56, pp. 176-149
- Marr, B & Schiuma, G. (2001). "Measuring and Managing Intellectual Capital andKnowledge Assets in New Economy Organisations, in Bourne", M. (ed.), Handbook ofPerformance Measurement, Gee, London.
- Mashayekhi,bita& khaknegati.(1394). Profits and predictability with regard to value: The Role of staff costs. Accounting and auditing knowledge management. No. 16, pp: 43-35
- Mashayekhi, Bita, Beirami ,Haniyeh & Beirami ,Hani. (1393)” The value of intangible assets by using artificial neural network". Empirical research in accounting. No 14.pp 223-238.[in persion]
- McConnell, J. & Servaes, H. (1990). "Additional evidence on equity ownership and corporate value". Journal of Financial Economics, 27, 595-612.
- Mishra R.K. & Jhunjhunwala Shitla. (2009). "Valuation of intangibles". Study sponsored by ICAI, Accounting Research Foundation
- Molodchik A.M, Jardon, C& Barajas A. (2015). "THE FIRM SIZE EFFECT ON PERFORMANCE DUE TO INTANGIBLE RESOURCES", WORKING PAPERS, National Research University Higher School of Economics
- Mkumbuzi P.Walter. (2015). " Firm Resources, Corporate Governance and the Disclosure of Intangible Assets". Asian Social Science; Vol. 11, No. 24;pp. 113-138.
- Petty Richard, Guthrie James (2000). "Intellectual capital literature review: Measurement, reporting and management". Journal of Intellectual Capital, Vol. 1 Iss: 2, pp.155 – 176.
- Oliveira L. ´dia & Rodrigues Lu ´cia Lima. (2006). "Firm-specific determinants of intangibles reporting: evidence from the Portuguese stock market". Journal of Human Resource Costing & Accounting. Vol. 10 No. 1, pp. 11-33.
- Rahmani, Ali & Asmailykya, gharibe. (1393).” Intangible assets in connection stock companies and its impact on the value of profits". Empirical studies accounting Maly.No 43.pp 1-23[in persion]
- Rao, V. R., Agarwal, M. K., & Dahlhoff, D. (2004). “How Is Manifest Branding Strategy Related to the Intangible Value of a Corporation?” Journal of Marketing 68(4): 126-141.
- Salamudin Norhana, Ridzwan Bakar, Muhd Kamil Ibrahim & Faridah Haji Hassan. (2010). "Intangible assets valuation in the Malaysian capital market". Journal of Intellectual Capital, Vol. 11 No. 3, pp. 391-405.
- Tsai Chih-Fong, Lu Yu-Hsin & Yen C.David (2012). "Determinants of intangible assets value: The data mining approach". Knowledge-Based Systems 31.67–77.
)
