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Intangibles mismeasurements, synergy, and accounting numbers : a note.

Ramond, Olivier; Casta, Jean-François; Bry, Xavier - Université Paris-Dauphine

modelling the synergy occurring amongst the firm assets whilst pointing out the limits of traditional accounting valuation tools …. Since financial accounting valuation methods are mostly based on the mathematical property of additivity, and consequently … may occult the perspective of regarding the firm as an organized set of assets, we propose an alternative valuation …

Persistent link: https://www.econbiz.de/10008520016

Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets.

Lin, Stephen; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine

This study investigates the extent to which three key summary accounting income figures, namely operating income (OPI), net income (NI) and comprehensive income (CI), provide value-relevant information to investors in major EU capital markets. Using a large sample over the pre-IAS-compliance...

Persistent link: https://www.econbiz.de/10008551618

Value relevance of comprehensive income and its components: Evidence from major European capital markets.

Casta, Jean-François; Ramond, Olivier; Lin, Stephen - Université Paris-Dauphine

This study investigates the extent to which three key summary accounting income figures, namely operating income, net income and comprehensive income, provide value-relevant information to investors in Germany, France, Italy, Spain and the UK. Using a large sample over the pre-IAS-compliance...

Persistent link: https://www.econbiz.de/10008532362

Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets.

Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine

This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance and its recognized intangible investment...

Persistent link: https://www.econbiz.de/10008532478

Investissement immatériel et utilité de l'information comptable: Etude empirique sur les marchés financiers européens.

Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine

Résumé: Motivée par les récents travaux de Lev [2001b ; 2004] et les débats actuels de l’IASB portant sur la traduction comptable de l’investissement immatériel (ci-après IIM), cette étude empirique pose la question de l’utilité de l’information comptable face à de tels...

Persistent link: https://www.econbiz.de/10008532753