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Differences in the value relevance of identifiable intangible assets · Study

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ArticleDifferences in the value relevance of identifiable intangible assets

Zachary King2023

OA

Articlegreen2023

Differences in the value relevance of identifiable intangible assets

Zachary King · Thomas J. Linsmeier · Daniel D. Wangerin

22 citations·0/0 files stored·Review of Accounting Studies

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Intellectual Capital and Performance Analysis

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*2007Accounting Information, Disclosure, and the Cost of Capital 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review 1998The Value Relevance of Intangibles: The Case of Software Capitalization 1976Econometric Measurement of the Duration of Advertising Effect on Sales 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates 2011International Accounting Standards Board (IASB)

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Details

Year2023

Typearticle

Published2023-11-23

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations22

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1007/s11142-023-09810-8

openalex_workW4388931383

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