Purpose – The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when … 2007 in IAS/IFRS to investigate the empirical relationships between market value of European firms and book value of their … higher under IFRS than local GAAP and has more informative value for explaining the price of the share and stock market …

Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when …

, there still a disagreement as to whether development may do so subject of to certain criteria. IFRS/IAS does not contain any … following standards: IAS 38 Intangible assets, IFRS 3 Business combinations, IAS 36 Impairment of assets. …

Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and … accounting information. Design/methodology/approach –The authors extend the IFRS literature on structural shifts between the pre …- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic …

accounting, have a higher value than accounting value. An example is the patent obtained by an economic entity, revealed at the … overall cost of research and development, as well as the patent fees, but in view of the economic benefits, generated by its … of the entity which generates the productive patent, as representative of intellectual property, following the evaluation …