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Le ratio market-to-book et la reconnaissance des immatériels – une étude du marché français

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  • Anne Cazavan-Jeny

Abstract

We investigated the possible explanations for differences between the market value and book value of a company. We propose the hypothesis that this difference can be attributed to the fact that intangible assets are not reflected in financial statements. Our results indicate a statistical link between the « capitalised goodwill » and die market-to-book ratio, but do not indicate any association with the « expensed intangible intensity » nor the « capitalised intangible intensity ».

Suggested Citation

  • Anne Cazavan-Jeny, 2004. "Le ratio market-to-book et la reconnaissance des immatériels – une étude du marché français," ACCRA, Association francophone de comptabilité, vol. 10(2), pages 99-124.
    • Handle: RePEc:cai:accafc:cca_102_0099
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