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 …, this study explores the impact of intangible asset disclosure scores on the information environment. Design …/methodology/approach: This study tests the association between reported intangible assets, intangible asset disclosure score, and bid-ask spread …