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Intangibles and management earnings forecasts
Khallaf, Ashraf; Kannan, Yezen - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
recognized intangibles (capitalized) show a positive association. These findings hold across various factors such as analysts …
Persistent link: https://www.econbiz.de/10014580183
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Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : Value Relevance and Impact on Analysts’ Forecasts
André, Paul - 2017
(negative) relationship between average disclosure levels and market values (analysts' forecast dispersion). Results, however …, hold more specifically for disclosures related to IAS 36, and these also improve analysts' forecast accuracy. Our findings … under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our …
Persistent link: https://www.econbiz.de/10012954816
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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
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Voluntary disclosure of intangibles and analysts' earnings forecasts and recommendations
Maaloul, Anis; Ben Amar, Walid; Zéghal, Daniel - In: Journal of applied accounting research 17 (2016) 4, pp. 421-439
Persistent link: https://www.econbiz.de/10011640119
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Voluntary intellectual capital disclosure and earnings forecast in Indonesia-Malaysia-Thailand growth triangle's pharmaceuticals sector
Hatane, Saarce Elsye; Diandra, Jefferson Clarenzo; … - In: International journal of emerging markets 18 (2023) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10014332286
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Intellectual capital disclosure and dividend policy : evidence from the Danish biotechnology sector
Nielsen, Christian; Farooq, Omar - In: International journal of learning and intellectual … 12 (2015) 1, pp. 82-102
Persistent link: https://www.econbiz.de/10011479025
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Disclosure, information asymmetry and the cost of equity capital : evidence from Indonesia
Setiany, Erna; Suhardjanto, Djoko - In: Recent developments in Asian economics : international …, (pp. 351-366). 2021
Persistent link: https://www.econbiz.de/10012804527
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Friend or foe? : the effect of corporate governance on intellectual capital disclosure in IPOs
Cardi, Cristiana; Mazzoli, Camilla; Severini, Sabrina - In: International journal of disclosure and governance 15 (2018) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10012252741
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Corporate disclosure and intellectual capital : the light side of information asymmetry
Caputo, Francesco; Del Giudice, Manlio; Evangelista, … - In: International journal of managerial and financial accounting 8 (2016) 1, pp. 75-96
Persistent link: https://www.econbiz.de/10011672562