Accounting and Value Relevance of Intangibles:A longitudinal Study in Italian Stock Exchange 2010-20

• 作 者: Francesco Paolone Riccardo Tis
• 机 构: MercatorumUniversity
• 出 处: 现代会计与审计:英文版
• 发表日期: 2020年5期
• 关键词: International accounting INTANGIBLES Ohlson’s model IAS 38 IFRS 3

This paper aims at exploring whether single items of intangible recognized in the financial statements under International Financial Reporting Standards(IFRS)are value relevant to investors on the Italian Stock Exchange.The data were gathered from all non