Accounting for intangible assets is the object of an intense debate between advocates of increasing the mandatory requirements and partisans of the current voluntary disclosure system. We provide empirical evidence allowing to discriminate between these two competing cases. Examining disclosure...

Our study focused on the practices of French groups concerning the accounting treatment of intangibles acquired in business combinations. Particularly, we tested the value relevance of the accounting measures of such intangibles for the French stock market (a sample of 30 French firms during the...