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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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Customer relationships in the consolidated financial statements : recognition and value relevance
Huang, Mingming; Zhang, Junsheng; Huo, Zheng - In: China journal of accounting studies 10 (2022) 3, pp. 390-410
Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets. Current accounting standards require an acquirer to recognise identifiable...
Persistent link: https://www.econbiz.de/10013539136
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The value relevance and reliability of intangible assets: Evidence from South Korea
Ji, Hyunmi - In: Global Business & Finance Review (GBFR) 23 (2018) 2, pp. 98-107
Persistent link: https://www.econbiz.de/10012286660
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UK empirical evidence on the valuation relevance of goodwill amortisation
Qureshi, Maqsood Iqbal - In: International journal of accounting and finance 3 (2011/12) 4, pp. 367-381
Persistent link: https://www.econbiz.de/10009697092
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The value relevance and reliability of intangible assets : evidence from Australia before and after adopting IFRS
Ji, Xu-dong; Lu, Wei - In: Asian review of accounting 22 (2014) 3, pp. 182-216
Persistent link: https://www.econbiz.de/10010414841
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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
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How intangible dynamics influence firm value
Shih, Niensu - In: Journal of mathematical finance 3 (2013) 2, pp. 323-328
Persistent link: https://www.econbiz.de/10010239554
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The value relevance of brand valuation
Bagna, Emanuel; Dicuonzo, Grazia; Perrone, Andrea; … - In: Applied economics 49 (2017) 58, pp. 5865-5876
Persistent link: https://www.econbiz.de/10011845829
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Who benefits from IFRS convergence in China?
Chen, Chao; Lee, Edward; Lobo, Gerald J.; Zhu, Jessie - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 1, pp. 99-124
Persistent link: https://www.econbiz.de/10012169871