Customer relationships in the consolidated financial statements: recognition and value relevance

Customer relationships in the consolidated financial statements: recognition and value relevance

Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets. Current accounting standards require an acquirer to recognise identifiable intang...

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Bibliographic Details
Main Authors: Mingming Huang, Junsheng Zhang, Zheng Huo
Format: Article
Language:English
Published: Taylor & Francis Group 2022-07-01
Series:China Journal of Accounting Studies
Subjects:
Customer relationships
value relevance
business combination
intangible assets
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2022.2143677

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