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A comparison of the value relevance of interim and annual financial statements
Zulu, Mbalenhle; Klerk, Marna de; Oberholster, Johan G. I. - In: South African journal of economic and management sciences 20 (2017) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10011773299
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The value relevance of intangibles : some evidence on industry sector, firm performance and size effects
Qureshi, Maqsood Iqbal - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 293-307
Persistent link: https://www.econbiz.de/10011818965
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
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The value relevance and reliability of intangible assets : evidence from South Korea
Ji, Hyunmi - In: Global business and finance review 23 (2018) 2, pp. 98-107
Persistent link: https://www.econbiz.de/10011896977
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Fair value or market value?
Gomoi, Bogdan Cosmin; Cuc, Lavinia Denisia; Almaşi, Robert - In: Journal of economics and business research 20 (2014) 2, pp. 149-154
Persistent link: https://www.econbiz.de/10010440693
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Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? : Korean evidence
Choi, Jong-seo; Nam, Ji-Ahn - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10012174315
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Investigating the Impact of Valuing Intangible Assets on Valuation Multiples
Fuad, Syed - 2017
Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...
Persistent link: https://www.econbiz.de/10012950086
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Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.; Cole, Elizabeth T.; Briggs, John - In: International journal of accounting and information … 30 (2022) 1, pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
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Wertrelevanz von Forschungs- und Entwicklungskosten : Eine empirische Untersuchung börsennotierter Unternehmen in Deutschland
Rinker, Carola - 2017
Bilanzielle Behandlung von Forschungs- und Entwicklungskosten nach IFRS -- Kapitalmarkt und Informationseffizienz -- Grundlagen der Kapitalmarktrelevanzforschung -- Stand der empirischen Forschung zu Forschungs- und Entwicklungskosten.
Persistent link: https://www.econbiz.de/10014020548
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Fundamental valuation in seven Asian countries : role of earnings, book value, and dividends
Kriengkrai Boonlert-U-Thai; Saudagaran, Shahrokh M.; … - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 848-873
Persistent link: https://www.econbiz.de/10013389075