Sahut, Jean-Michel; Boulerne, Sandrine; Teulon, Frédéric - In: Review of Accounting and Finance 10 (2011) August, pp. 267-290
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...