Nittikorn Suwansin; Likitwongkajon, Napaporn; Pinprapa … - In: Global business and finance review 29 (2024) 4, pp. 55-69
Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill (GW), and research and …/methodology/approach: This study tests the association between reported intangible assets, intangible asset disclosure score, and bid-ask spread …/implications: This study highlights the benefits of intangible assets, which can help bridge the information gap. However, the intangible …