This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance and its recognized intangible investment...

Résumé: Motivée par les récents travaux de Lev [2001b ; 2004] et les débats actuels de l’IASB portant sur la traduction comptable de l’investissement immatériel (ci-après IIM), cette étude empirique pose la question de l’utilité de l’information comptable face à de tels...

This study investigates whether European firms reporting under domestic GAAPs exhibit major differences while examining the relationship between their economic (financial, operating and competitive) performance and their recognized intangible investment (RII). Using a five-European-country...

This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance and its recognized intangible investment...

Under the going concern principle, an entity is considered as a going concern in the absence of information proving the contrary. Over the last thirty years, researchers have extensively examined the information relevant to default risk assessment. These empirical works have turned to be highly...

Selon le principe de continuité d'exploitation, une entreprise est réputée être en continuité d'activité en l'absence de toute information permettant d'établir le contraire. Durant les trente dernières années, la littérature académique s'est efforcée d'étudier les informations...