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What financial and non-financial information on intangibles is value-relevant? A review of the evidence

journal contribution
posted on 2008-01-01, 00:00 authored by Anne WyattAnne Wyatt
What financial and non-financial information on intangibles is value-relevant? A review of the evidence

History

Journal

Accounting and Business Research

Volume

38

Issue

3

Pagination

217 - 256

Publisher

Informa UK Limited

Publisher DOI

ISSN

0001-4788

eISSN

2159-4260

Language

en

Publication classification

C Journal article; C1.1 Refereed article in a scholarly journal

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What financial and non-financial information on intangibles is value-relevant? A review of the evidence
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Categories

Keywords

Social SciencesBusiness, FinanceBusiness & Economicsvalue-relevanceintangiblesaccounting regulationRESEARCH-AND-DEVELOPMENTINVESTMENT OPPORTUNITY SETRESOURCE MANAGEMENT-PRACTICESSTOCK MARKETS VALUATIONDEVELOPMENT EXPENDITURESLEADING INDICATORSEMPIRICAL-RESEARCHPERFORMANCEINNOVATIONRECOGNITION

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