Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine
financial reporting standard n°38 (i.e. IAS 38) adoption related to reported intangible investment issues, this study … considering the relationship between firm performance and reported intangible investment. Using a four … any stock market under scope, we do find clear evidence that while constructing their investment portfolios investors …