period 1993-2004, we first provide evidence that, independently of the intangibles accounting recognition practices …. Secondly, contrary to the resource-based view, our results suggest that RII do not underpin under any accounting treatment … accounting standards, while opposed to Anglo-Saxon settings, ease the relationship existing between RII and firm operating …

investigates whether European firms using national generally accounting principles (hereafter, GAAP) exhibit differences while …-representative-European-country (i.e. France, Germany, Spain and U.K.) dynamic data panel, we investigate whether intangible accounting numbers in these …) Finally, our results clearly support the idea that Latin accounting frameworks, while opposed to Anglo-Saxon settings, ease …