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Non-additivity in accounting valuation : theory and applications
Paugam, Luc; Casta, Jean-Francois; Stolowy, Hervé - 2017
This paper has three objectives: (1) To introduce a theoretical solution to the issue of non-additivity between assets in place, relying on an accounting-based valuation approach; (2) To explain how such an approach can be implemented empirically by measuring synergies between assets; (3) To...
Persistent link: https://www.econbiz.de/10011958864
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Valor de mercado y valor contable de la firma : activos intangibles y valor llave
Dapena, José P. - 2014
Persistent link: https://www.econbiz.de/10010411901
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The impact of valuation rules for intangible assets in Japanese and German accounting of listed companies
Arcy, Anne d' - 2003
Persistent link: https://www.econbiz.de/10013444483
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Going by the book : valuation ratios and stock returns
Choi, Ki-Soon; So, Eric; Wang, Charles C. Y. - 2021
We study the use of firms' book-to-market ratios (B/M) in value investing and its implications for comovements in firms’ stock returns and trading volumes. We show B/M has become increasingly detached from common alternative valuation ratios over time while also becoming worse at forecasting...
Persistent link: https://www.econbiz.de/10012586511
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Value-relevance of expensed and capitalized intangibles-empirical evidence from France
Cazavan-Jeny, Anne - 2003
Persistent link: https://www.econbiz.de/10001812489
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Verschärfte Anforderungen für eine Aktivierung von Kaufpreisdifferenzen : Vorschlag zur Weiterentwicklung der Rechnungslegung vor dem Hintergrund jüngerer Erkenntnisse der normativ...
Streim, Hannes; Bieker, Marcus - 2009
Schluss, dass es sich bei solchen, üblicherweise als "Goodwill" bezeichneten Kaufpreisdifferenzen in vielen Fällen lediglich …For many years, recognition and measurement of goodwill has been among the most controversial issues in international … "goodwill" regardless of its character, which obviously contradicts the purpose of financial statements. Especially problematic …
Persistent link: https://www.econbiz.de/10003888816
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Purchased goodwill : accounting treatment and value relevance
Vriborg Petersen, Christian - 2001 - 1. udg.
Persistent link: https://www.econbiz.de/10001617905
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Folgebewertung des Geschäfts- oder Firmenwerts aus Sicht der Meß- bzw. Informationsgehaltsperspektive
Scholze, Andreas - 2004
Persistent link: https://www.econbiz.de/10013385410
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New product development and firm value in mobile handset production
Koski, Heli; Kretschmer, Tobias - 2009
We study the effect of new product introduction on firm value. Using a unique sample on mobile phone handset introduction by 16 major handset manufacturers over 10 years, we distinguish between imitative product introduction and truly innovative product introduction. We find that while most...
Persistent link: https://www.econbiz.de/10003788992