The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality

Anne Jeny, Luc Paugam and Pierre Astolfi (pierreastolfi@yahoo.fr)
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Anne Jeny: IÉSEG School Of Management [Puteaux]
Luc Paugam: HEC Paris - Ecole des Hautes Etudes Commerciales
Pierre Astolfi: UP1 - Université Paris 1 Panthéon-Sorbonne

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Date: 2019-08-22
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2019, Tome 25 (2), pp.5-53. ⟨10.3917/cca.252.0005⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03712183

DOI: 10.3917/cca.252.0005

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