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L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français

Author

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  • Inès Bouden

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Our study focused on the practices of French groups concerning the accounting treatment of intangibles acquired in business combinations. Particularly, we tested the value relevance of the accounting measures of such intangibles for the French stock market (a sample of 30 French firms during the period 1997-2003). The results of the linear regression that associates stock prices with fair values of intangibles acquired in business combinations show that the accounting recognition of these elements represents a value relevant information for the investors on the French stock market

Suggested Citation

  • Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00151302, HAL.
    • Handle: RePEc:hal:journl:halshs-00151302
    as

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