Elkemali, Taoufik - In: Economies : open access journal 12 (2024) 6, pp. 1-17
This study delves into the impact of intangible and tangible investments on future earnings volatility within the … intangible assets, often associated with heightened uncertainty and risk, contribute to increased earnings volatility compared to … capital expenditures. Furthermore, we find that capitalizing intangible assets serves to alleviate uncertainty, resulting in …