THE VALUE RELEVANCE OF INTANGIBLE ASSETS WITH IFRS

LA PERTINENCE DES ACTIFS INCORPORELS AVEC LES IFRS

Gaëlle Lenormand () and Lionel Touchais ()
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Gaëlle Lenormand: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: This article tests if the adoption of IFRS improves the value relevance of intangible assets for investors. After an analysis of the existing researches and the changes with IFRS 3 and IAS 38, we build two models. We show the introduction of IFRS brings more useful information for investors. For intangibles assets, we find amounts significantly different under each standard. Furthermore, even if results are different according to the model, it seems these assets are only partially more value relevant with IFRS.

Keywords: IFRS -intangible asset -value relevance; IAS; IFRS -actif incorporel -pertinence IAS (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://hal.science/hal-03125514
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Published in Finance Contrôle Stratégie, 2008

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