Valuation of intangible assets, management and reporting related services are expected to play a significant role in the proper functioning of the European Research Area (ERA), as well as the operation of the single market and the sustainability of all aspects of the economy in Europe. Without...

The growth and expansion of firms into foreign markets have resulted in the aggregation of financial information that includes non-homogeneous elements. This paper seeks to investigate the difficulties of reporting on segments of a business. Emphasis will be laid on analysing the existing...

Purpose: The aim of this study is to evaluate of the predictive ability of goodwill and other intangible assets on forecasting corporate profitability. Subsequently, this study compares the efficiency of deep learning model to that of other machine learning models such as random forest (RF) and...