The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS-Reference-Cited by-同舟云学术

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The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS

Published:2009 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Morricone Serena,Oriani Raffaele,Sobrero Maurizio

Publisher

Elsevier BV

Reference49 articles.

1. The value-relevance of intangibles: the case of software capitalization;D Aboody;Journal of Accounting Research,1998

2. Information asymmetry, R&D, and insider gains;D Aboody;Journal of Finance,2000

3. Value relevance of non financial information: the wireless communications industry;E Amir;Journal of Accounting and Economics,1996

4. The effect of international institutional factors on properties of accounting earnings;R Ball;Journal of Accounting and Economics,2000

Cited by 8 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. INTANGIBLE ASSETS AND EARNINGS: EVIDENCE FROM BORSA İSTANBUL;Muhasebe Bilim Dünyası Dergisi;2022-07-04

2. Value Relevance of Intangibles: A Literature Review;Ethics and Sustainability in Accounting and Finance, Volume II;2020-12-15

3. Regime change in the accounting for goodwill;International Journal of Accounting & Information Management;2017-03-06

4. Does the earnings quality matter? Evidence from a quasi-experimental setting;Finance Research Letters;2016-11

5. Adoption of IFRS in an emerging market: the Chilean case;Academia Revista Latinoamericana de Administración;2015-11-02

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