Do IFRS Provide Better Information About Intangibles in Europe ?
Download full text from publisher
Other versions of this item:
- Jean-Michel Sahut & Sandrine Boulerne & Frédéric Teulon, 2011. "Do IFRS provide better information about intangibles in Europe?," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(3), pages 267-290, August.
References listed on IDEAS
- Henning, SL & Lewis, BL & Shaw, WH, 2000. "Valuation of the components of purchased goodwill," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 375-386.
- Tristan Boyer & Elena Chane-Alune, 2008. "IFRS and the Need for Non-Financial Information," LSF Research Working Paper Series 08-06, Luxembourg School of Finance, University of Luxembourg.
- Anne Cazavan-Jeny & Thomas Jeanjean, 2006.
"The negative impact of R&D capitalization: A value relevance approach,"
European Accounting Review,
Taylor & Francis Journals, vol. 15(1), pages 37-61.
- Thomas Jeanjean & Anne Cazavan-Jeny, 2006. "The negative impact of R&D capitalization: a valuerelevance approach," Post-Print halshs-00009851, HAL.
- Anne Cazavan-Jeny, 2004.
"Le ratio market-to-book et la reconnaissance des immatériels – une étude du marché français,"
Comptabilité - Contrôle - Audit,
Association francophone de comptabilité, vol. 10(2), pages 99-124.
- Anne Cazavan-Jeny, 2003. "Le Ratio Market-To-Book Et La Reconnaissance Des Immateriels - Une Etude Du Marche Français," Post-Print halshs-00582744, HAL.
- Devalle, Alain & Magarini, Riccardo & Onali, Enrico, 2009. "Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe," MPRA Paper 56174, University Library of Munich, Germany, revised 08 Oct 2009.
- Hervé Stolowy & Gaetan Breton, 2000.
"A Framework for the Classification of Accounts Manipulations,"
- STOLOWY, Herve & BRETON, Gaetan, 2000. "A framework for the classification of accounts manipulations," HEC Research Papers Series 708, HEC Paris.
- Naomi Soderstrom & Kevin Jialin Sun, 2007. "IFRS Adoption and Accounting Quality: A Review," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 675-702.
- Gjerde, Øystein & Knivsflå, Kjell & Sættem, Frode, 2008. "The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 92-112.
- Rick Cuijpers & Willem Buijink, 2005. "Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 487-524.
- Wolfgang Schultze, 2005. "The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 276-297, July.
- Katherine Schipper, 2005. "The introduction of International Accounting Standards in Europe: Implications for international convergence," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 101-126.
- Aboody, D & Lev, B, 1998. "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 161-191.
- Frédéric Teulon, 2014. "Ethics, moral philosophy and economics," Working Papers 2014-288, Department of Research, Ipag Business School.
- Jilnaught Wong & Norman Wong, 2001. "The Investment Opportunity Set and Acquired Goodwill," Contemporary Accounting Research, John Wiley & Sons, vol. 18(1), pages 173-196, March.
- Sudipta Basu & Gregory Waymire, 2008. "Has the importance of intangibles really grown? And if so, why?," Accounting and Business Research, Taylor & Francis Journals, vol. 38(3), pages 171-190.
- Robert W. Holthausen, 2009. "Accounting Standards, Financial Reporting Outcomes, and Enforcement," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 447-458, May.
- Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode, 2008. "The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements," Discussion Papers 2008/21, Norwegian School of Economics, Department of Business and Management Science.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- repec:ipg:wpaper:2014-536 is not listed on IDEAS
- Yasean A. Tahat & Ahmed H. Ahmed & Mohammad M. Alhadab, 2018. "The impact of intangibles on firms’ financial and market performance: UK evidence," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1147-1168, May.
- repec:ipg:wpaper:2014-501 is not listed on IDEAS
- Cristina-Ionela Fădur & Marilena Mironiuc, 2012. "The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 213-220, November.
- Hirsch, Julia & Walz, Uwe, 2019. "The financing dynamics of newly founded firms," Journal of Banking & Finance, Elsevier, vol. 100(C), pages 261-272.
- repec:ipg:wpaper:2014-532 is not listed on IDEAS
- George Emmanuel Iatridis & Daniel Senftlechner, 2014. "An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital," Australian Accounting Review, CPA Australia, vol. 24(2), pages 171-181, June.
- Jean-michel Sahut & Medhi Mili & Sana Ben Tekaya & FrÃ©dÃ©ric Teulon, 2016. "Financial Impacts and antecedents of CSR: a PLS Path Modelling Approach," Economics Bulletin, AccessEcon, vol. 36(2), pages 736-751.
- repec:ipg:wpaper:2014-517 is not listed on IDEAS
- Catalina Gorgan & Vasile Gorgan, 2014. "Study On Disclosure Level Of Companies Listed On The Bucharest Stock Exchange In Accordance With International Financial Reporting Standards: The Case Of Intangible Assets," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 104-115, April.
- Walid Saleh, 2014. "Explaining the Cross-Sectional Patterns of UK Expected Stock Returns: The Effect of Intangibles," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 5(2), pages 160-170, April.
- d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
More about this item
KeywordsIFRS; accounting standards; intangible assets; goodwill; prices; returns.;
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipg:wpaper:2014-361. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ingmar Schumacher). General contact details of provider: http://edirc.repec.org/data/ipagpfr.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.