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...

Abstract: Motivated by the recent works by Lev [2001b ; 2004] and the current debate surrounding the international financial reporting standard n°38 (i.e. IAS 38) adoption related to reported intangible investment issues, this study investigates whether European firms using national generally...

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...

Le règlement européen n°1606/2002 du 19 juillet 2002 impose l’application du référentiel IFRS aux sociétés faisant appel public à l’épargne et présentant des compte consolidés. Ces groupes ont connu du retard dans la mise en place de ces normes et certains ont rencontré des...

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...