Maaloul, Anis; Ben Amar, Walid; Zeghal, Daniel - In: Journal of Applied Accounting Research 17 (2016) 4, pp. 421-439
Purpose The purpose of this paper is to investigate the relationship between voluntary disclosure of intangibles and financial analysts’ earnings forecasts properties. Design/methodology/approach Disclosures about intangible assets were hand-collected through content analysis of annual reports...