Sahut, Jean-Michel; Boulerne, Sandrine; Teulon, Frederic - Institut de Préparation à l'Administration et à la … - 2014
Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to Local GAAP for European listed companies. Design/methodology/approach – The paper employs multivariate regression models for a sa
