Ji, Xu-Dong; Lu, Wei - In: Asian Review of Accounting 22 (2014) 3, pp. 182-216
Purpose – The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and … importantly, this paper investigates whether the value relevance of reported intangible assets is associated with their value … reliability. Furthermore, this paper reports whether the adoption of IFRS improves the value relevance of intangible assets and …