Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
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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Format: | Online |
Language: | spa |
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Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
2017
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Online Access: | https://revistas.unc.edu.ar/index.php/REyE/article/view/28361 |
Los activos intangibles en la investigación contable orientada al mercado de capitales: revisión de la literatura empírica sobre su relevancia para la valoración de las empresas...
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