Purpose The commercialized corporate ownerships, which are being traded at mounting
market values, convey an impression that they represent the respective companies and their …

This study examines the effects of intangible assets and all components of intangible assets
on Thai-listed companies' firm value and performance. The aggregate value of intangible …

Purpose—The purpose of this research is to identify trends in capital market publications
across different scientific fields, such as economics, finance, and accounting. The focus is on …

This paper compares the informativeness of discretionary research and development (R&D)
capitalization under IAS 38 with non-discretionary “as-if” R&D capitalization. While prior …

Purpose This study aims to examine the value relevance of earnings in terms of predicting
the value variables such as cash flow, capital investment (CI), dividend and stock return …

Purpose This study aims to assess the evolution of the value relevance of book value,
earnings and its components in Mauritius, an African developing country, focusing on value …

Purpose The purpose of the study is to investigate the association of earnings and cash
flows with stock prices and returns, and the impact of regulatory changes on the value …

The aim of this paper is to examine the value relevance of the balance sheet and the income
statement. Specifically, this paper investigates the value relevance of book value of equity …

Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill
(GW), and research and development expense (R&D) reported in the financial statements …

This study examines how relevant the accounting information was for the value of the firm
prior to 2016, when India had the indigenous Accounting Standards, and after 2016 when …