What financial and non-financial information on intangibles is value-relevant? A review of the evidence

From: Accounting and Business Research | Date: July 1, 2008| Author: Wyatt, Anne | Copyright information

Abstract-This paper evaluates what we have learned about the relevance and reliability of financial and non-financial information on intangibles from the value-relevance literature. Because value-relevance studies do not easily allow judgments about the reliability of information on intangibles, and this is an issue of central interest, this paper takes a rather wide look across a range of literatures to try to piece together some indirect evidence on both relevance and reliability. The evide...

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