Do IFRS Provide Better Information About Intangibles in Europe ?

Jean-Michel Sahut, Sandrine Boulerne and Frédéric Teulon

No 2014-361, Working Papers from Department of Research, Ipag Business School

Abstract: Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to Local GAAP for European listed companies. Design/methodology/approach – The paper employs multivariate regression models for a sa

Keywords: IFRS; accounting standards; intangible assets; goodwill; prices; returns. (search for similar items in EconPapers)
Pages: 25 pages
Date: 2014-01-01
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Citations: View citations in EconPapers (7)

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Related works:
Journal Article: Do IFRS provide better information about intangibles in Europe? (2011)
Working Paper: Do IFRS provide better information about intangibles in Europe ? (2011)
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