Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies

Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies

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The research stream on the relevance of intangible assets for the valuation of companies at the level of capital markets has been developing with a sustained interest, which finds its full justification in the current accounting model, where controversies on the accounting treatment of these assets...

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Bibliographic Details
Main Authors: Ficco, Cecilia, Werbin, Eliana
Format: Online
Language:spa
Published: Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2017
Subjects:
intangible assets
value relevance
capital markets
M41
E22
G32
activos intangibles
relevancia valorativa
mercados de capitales
Online Access:https://revistas.unc.edu.ar/index.php/REyE/article/view/28361

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