Ji, Xu-Dong; Lu, Wei - In: Asian Review of Accounting 22 (2014) 3, pp. 182-216
Purpose – The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and other types of intangibles in the pre- and post-adoption periods of International Financial Reporting Standards (IFRS). Most importantly, this paper investigates whether the value...
