Value-relevance of intangibles - a structured literature review

Olga Grzybek and Elena-Mirela Nichita

Chapter 11 in Research Handbook on Financial Accounting, 2024, pp 185-205 from Edward Elgar Publishing

Abstract: The goal of this chapter is to underline the development of value relevance of intangibles complemented by the documentation of noteworthy trends and future directions for the research on the value-relevance of intangibles. To fulfil this objective, a structured literature review is employed. The final sample includes 118 papers published in period 1996-2022 in journals indexed WOS. We noted that value relevance of intangible assets is validated in many papers and, furthermore, creates a favourable field for debates and research. Moreover, an alteration toward non-financial intangible is perceived.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781803920597.00020 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:21437_11

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().