Digital vs. Traditional Advertising and the Recognition of Brand Intangible Assets
References
- (2003) Are selling, general, and administrative costs “sticky”? J. Accounting Res. 41:47–63.Crossref, Google Scholar
- (2008) Financial value of brands in mergers and acquisitions: Is value in the eye of the beholder? J. Marketing 72:49–64.Crossref, Google Scholar
- (1998) Brand values and capital market valuation. Rev. Accounting Stud. 3:41–68.Crossref, Google Scholar
- (2020) How does online advertising impact firm performance and valuation? Internat. J. Res. Marketing 37(4):789–804.Crossref, Google Scholar
- (2022) Unpatented innovation and merger synergies. Rev. Accounting Stud. 27:706–744.Crossref, Google Scholar
- (2015) Consumer heterogeneity and paid search effectiveness: A large-scale field experiment. Econometrica 83:155–174.Crossref, Google Scholar
- (1989) The information in discretionary outlays: Advertising, research, and development. Accounting Rev. 64(1):108–124.Google Scholar
- (2019) Advertising, attention, and stock returns. Quart. J. Finance 9(3):1950009. Crossref, Google Scholar
- (2010) The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. Rev. Accounting Stud. 15:808–832.Crossref, Google Scholar
- (2003) Market valuations in the new economy: An investigation of what has changed. J. Accounting Econom. 34(1):43–67.Crossref, Google Scholar
- (2013) Comparing the relative effectiveness of advertising channels: A case study of a multimedia blitz campaign. J. Marketing Res. 50:517–534.Crossref, Google Scholar
- (2017) Effects of traditional advertising and social messages on brand-building metrics and customer acquisition. J. Marketing 81:1–15.Crossref, Google Scholar
- (2003) Factors affecting online advertising recall: A study of students. J. Adverting Res. 43:252–267.Crossref, Google Scholar
- (2014) Internet vs. television advertising: A brand-building comparison. J. Marketing Res. 50:578–590.Crossref, Google Scholar
- (2012) Proprietary costs and the disclosure of information about customers. J. Accounting Res. 50(3):685–727.Crossref, Google Scholar
- Elsten C, Hill N (2017) Intangible asset market value study? les Nouvelles-J. Licensing Executives Soc. 52:4.Google Scholar
- (2018) Should intangible investments be reported separately or commingled with operating expenses? New evidence. Management Sci. 64(7):3446–3468.Link, Google Scholar
- Ernst & Young (2020) A comprehensive guide-Business combinations. Accessed November 4, 2020, https://www.ey.com/en_us/assurance/accountinglink/financial-reporting-developments---business-combinations.Google Scholar
- Fama EF, French KR (1997) Industry costs of equity. J. Financial Econom. 43(2):153–193.Google Scholar
- Financial Accounting Standards Board (FASB) (2007) Business Combinations. Statement of Financial Accounting Standards No. 141(Revised) (FASB, Norwalk, CT).Google Scholar
- (2009) An empirical analysis of search engine advertising: Sponsored search in electronic markets. Management Sci. 55:1605–1622.Link, Google Scholar
- (2011) Online display advertising: Targeting and obtrusiveness. Marketing Sci. 30:389–404.Link, Google Scholar
- (2019) R&D spending has dramatically surpassed advertising spending. Harvard Bus. Rev. 20:1–6.Google Scholar
- (2004) Advertising, breadth of ownership, and liquidity. Rev. Financial Stud. 17(2):439–461.Crossref, Google Scholar
- (2017) Advanced Accounting , 3rd ed. (Cambridge Business Publishers, Westmont, IL).Google Scholar
- (2010) The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions. J. Accounting Econom. 49(1–2):109–132.Crossref, Google Scholar
- (1985) Amortization policy for advertising and research and development expenditures. J. Accounting Res. 23:326–335.Crossref, Google Scholar
- IAB (2018) IAB internet advertising revenue report. Accessed March 31, 2023, https://www.iab.com/wp-content/uploads/2018/11/REPORT-IAB-Internet-Advertising-Revenue-Report-HY-2018.pdf.Google Scholar
- IAB (2021) IAB internet advertising revenue report. Accessed March 31, 2023, https://www.iab.com/wp-content/uploads/2022/04/IAB_Internet_Advertising_Revenue_Report_Full_Year_2021.pdf.Google Scholar
- (2011) Does the capitalization of intangible assets increase the predictability of corporate failure? Accounting Horizons 25:41–70.Crossref, Google Scholar
- (2004) The value relevance and reliability of brand assets recognized by UK firms. Accounting Rev. 79:151–172.Crossref, Google Scholar
- Kantar Media (2011) Kantar Media Ad$pender manual. Accessed November 4, 2020, http://products.kantarmediana.com/documents/AdSpenderManual.pdf.Google Scholar
- (1989) Money talks: Perceived advertising expense and expected product quality. J. Consumer Res. 16:344–353.Crossref, Google Scholar
- (1996) The capitalization, amortization, and value-relevance of R&D. J. Accounting Econom. 21(1):107–138.Crossref, Google Scholar
- (2014) Attracting investor attention through advertising. Rev. Financial Stud. 27:1797–1829.Crossref, Google Scholar
- (2019) Is investor attention for sale? The role of advertising in financial markets. J. Accounting Res. 57:763–795.Crossref, Google Scholar
- (2006) The effect of banner advertising on Internet purchasing. J. Marketing Res. 43:98–108.Crossref, Google Scholar
- McInnis J, Monsen B (2023) The usefulness of acquired intangible asset fair values in predicting future payoffs. Working paper, McCombs School of Business, University of Texas at Austin, Austin, TX.Google Scholar
- Media PQ (2021) Global advertising & marketing spending forecast 2020–2024. Accessed May 7, 2024, https://www.pqmedia.com/product/global-advertising-marketing-spending-forecast-2020-2024/.Google Scholar
- (1995) The role of advertising in brand image development. J. Product Brand Management 4:23–34.Crossref, Google Scholar
- (1999) An examination of the voluntary recognition of acquired brand names in the United Kingdom. J. Accounting Econom. 26:179–191.Crossref, Google Scholar
- (1962) Optimal advertising policy under dynamic considerations. Economica 29(114):129–142.Crossref, Google Scholar
- (2011) Modeling indirect effects of paid search advertising: Which keywords lead to more future visits? Marketing Sci. 30:646–665.Link, Google Scholar
- (2010) Mind-set metrics in market response models: An integrative approach. J. Marketing Res. 47:672–684.Crossref, Google Scholar
- (2005) Interactivity and persuasion: Influencing attitudes with information and involvement. J. Interactive Marketing 5:5–18.Google Scholar
- (2005) Accounting recognition of intangible assets: Theory and evidence on economic determinants. Accounting Rev. 80:967–1003.Crossref, Google Scholar
- (2000) An examination of selected marketing mix elements and brand equity. J. Acad. Marketing Sci. 28:195–211.Crossref, Google Scholar
- (2017) Accounting discretion and purchase price allocation after acquisitions. J. Accounting Auditing Finance 32:241–270.Crossref, Google Scholar

