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The value relevance of intangibles : some evidence on industry sector, firm performance and size effects
Qureshi, Maqsood Iqbal - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 293-307
Persistent link: https://www.econbiz.de/10011818965
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Forecasting Corporate Financial Performance from Utilization of Capital Expenditure, R&D, Goodwill and Intangible Assets
Gilloon, James - 2012
Persistent link: https://www.econbiz.de/10013100027
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The impact of intangibles on firms' financial and market performance: UK evidence
Tahat, Yasean A.; Ahmed, Ahmed H.; Alhadab, Mohammad - In: Review of quantitative finance and accounting 50 (2018) 4, pp. 1147-1168
Persistent link: https://www.econbiz.de/10011979364
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Can intangible assets predict future performance? : a deep learning approach
Pechlivanidis, Eleftherios; Ginoglou, Dimitrios; … - In: International journal of accounting and information … 30 (2022) 1, pp. 61-72
Persistent link: https://www.econbiz.de/10012886084
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Failure in performance commitment and goodwill impairment : evidence from M&As
Yuan, Hongqi; Gao, Chong; Shi, Haina - In: China journal of accounting studies 8 (2020) 2, pp. 183-213
goodwill impairment. Based on a sample of A-share-listed firms during 2008-2016, we document the following evidence. First …, both the likelihood and amounts of goodwill impairment increase significantly if an acquiree fails to meet the performance … for mandatory ones. Third, the likelihood of goodwill impairment in the post-commitment period increases if an acquiree …
Persistent link: https://www.econbiz.de/10012654226
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Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests : evidence from Australia
Kabir, Humayun; Su, Li; Rahman, Asheq - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-24
Persistent link: https://www.econbiz.de/10012421431
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Does managerial behavior of managing earnings mitigate the relationship between corporate governance and firm value? : evidence from an emerging market
Nazir, Mian Sajid; Afza, Talat - In: Future Business Journal 4 (2018) 1, pp. 139-156
The relationship between corporate governance and managerial choices for value creation is a topic of continuing interest for researchers. One of most significant managerial decisions that affect value is Discretionary Earnings Management (DEM) which is the judgmental adjustments in firm's...
Persistent link: https://www.econbiz.de/10011862390
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Intellectual capital and earnings quality : a comprehensive investigation
Khajavi, Shokrollah; Ghadirian-Arani, Mohammad-Hossein; … - In: International journal of learning and intellectual … 13 (2016) 4, pp. 316-337
Persistent link: https://www.econbiz.de/10011610939
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Mergers and acquisitions, synergy, and corporate innovation : evidence from China
Zhang, Ping; Cao, Na; Gao, Jieying - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 5, pp. 870-898
Persistent link: https://www.econbiz.de/10014513896
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The impact of intangibles on firm growth
Denicolai, Stefano; Cotta Ramusino, Enrico; Sotti, Francesco - In: Technology analysis & strategic management 27 (2015) 2, pp. 219-236
Persistent link: https://www.econbiz.de/10010515906