The impact of intangibles on the value relevance of accounting information: Evidence from French companies
Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information. Design/methodology/approach: Empirical data were collected from a...
| Main Authors: | , |
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| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2016-03-01
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| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/653 |