The aim of the study is to investigate the relevance of financial information and non-financial measure in Singapore context. Seeking to use a non-financial measure that reflects the important attributes of intangibles, we adopted and modified Lev’s intangibles metrics as an estimate of intangible assets contribution to earnings
The aim of the study is to test the value relevance of financial information and non-financial infor...
Purpose: The paper aims to explore whether intangible items that recognised in financial statements ...
Purpose: The paper aims to explore whether intangible items that recognised in financial statements ...
The aim of the study is to investigate the relevance of financial information and non-financial meas...
Using data drawn from the Stock Exchange of Singapore, this study extends the current literature by ...
Using data drawn from the Stock Exchange of Singapore, this study extends the current literature by ...
Value relevance can be defined as the association between accounting values and market values and it...
This study discusses the issues involved in the accounting for both unidentifiable and identifiable ...
This study discusses the issues involved in the accounting for both unidentifiable and identifiable ...
The value relevance of the amounts for identifiable intangible assets and goodwill reported in the f...
The importance of intangible assets in firm's success is increasing. So giving insight about its qua...
This study aims to provide an overview for issuers related to investors' behavior in using the value...
The issue of value relevance of intangible non-current assets (NCA) is important in the financial re...
We propose a new earnings-based measure for the value of intangibles. To validate this measure, we c...
We propose a new earnings-based measure for the value of intangibles. To validate this measure, we c...
The aim of the study is to test the value relevance of financial information and non-financial infor...
Purpose: The paper aims to explore whether intangible items that recognised in financial statements ...
Purpose: The paper aims to explore whether intangible items that recognised in financial statements ...
The aim of the study is to investigate the relevance of financial information and non-financial meas...
Using data drawn from the Stock Exchange of Singapore, this study extends the current literature by ...
Using data drawn from the Stock Exchange of Singapore, this study extends the current literature by ...
Value relevance can be defined as the association between accounting values and market values and it...
This study discusses the issues involved in the accounting for both unidentifiable and identifiable ...
This study discusses the issues involved in the accounting for both unidentifiable and identifiable ...
The value relevance of the amounts for identifiable intangible assets and goodwill reported in the f...
The importance of intangible assets in firm's success is increasing. So giving insight about its qua...
This study aims to provide an overview for issuers related to investors' behavior in using the value...
The issue of value relevance of intangible non-current assets (NCA) is important in the financial re...
We propose a new earnings-based measure for the value of intangibles. To validate this measure, we c...
We propose a new earnings-based measure for the value of intangibles. To validate this measure, we c...
The aim of the study is to test the value relevance of financial information and non-financial infor...
Purpose: The paper aims to explore whether intangible items that recognised in financial statements ...
Purpose: The paper aims to explore whether intangible items that recognised in financial statements ...