Frey, Hannes; Oehler, Andreas - In: Journal of Applied Accounting Research 15 (2014) 2, pp. 235-248
Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX...