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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 sample of 1,855 European listed firms in...
Persistent link: https://www.econbiz.de/10009367093
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 sample of 1,855 European listed firms in...
Persistent link: https://www.econbiz.de/10014989623