Focus on the accounting treatment of patents: Do patents assessment and recognition rules lead to useful information for investors?

Focus sur le traitement comptable des brevets: les règles d’évaluation et de comptabilisation des brevets aboutissent-elles à de l’information utile aux investisseurs ?

Lionel Touchais ()
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Lionel Touchais: UPN - Université Paris Nanterre, CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Date: 2020
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Published in Technologie et innovation, 2020, 5 (4), ⟨10.21494/ISTE.OP.2020.0559⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03123915

DOI: 10.21494/ISTE.OP.2020.0559

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