This paper analyzes the effects of forward-looking metrics on employee decision-making. We use data from a bank that started providing branch managers with the customer lifetime value (CLV) — an estimate of the future value of the customer relationship — of mortgage applicants. The data...

The study investigates associations, first, between a firm's intellectual capital and market value, and second, between a firm's intellectual capital and financial performance in the context of Bangladeshi companies selected from three different industries - banking, textiles, and...

Purpose – The purpose of this paper is to review and synthesise current knowledge on the importance of intellectual capital (IC) information to the capital market.Design/methodology/approach – The paper is by way of literature review. It reviews the empirical research literature from...

I examine management's investment decision under the traditional amortization rules for intangible assets and that under the new rules such as IAS 36, IAS 38, and SFAS 142 where costs of purchased goodwill are subject to periodic impairment tests. I find that under the amortization rules, the...

We examine whether the value relevance of reported intangibles differs between financial reporting regimes pre- and post- adoption of Australian equivalents to International Financial Reporting Standards, AGAAP and AIFRS respectively. Using AIFRS and AGAAP measures of goodwill and identifiable...