The Value Relevance and Reliability of Intangible Assets: Evidence from South Korea
This study empirically verifies how the value relevance of intangible asset accounting information is affected by the degree of information reliability of intangible assets. The study period was from 2011 to 2016 when Korea International Financial Reporting Standards (K-IFRS) were applied, and the s...
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| Format: | Article |
| Language: | English |
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People & Global Business Association (P&GBA)
2018-06-01
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| Series: | Global Business and Finance Review |
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| Online Access: | http://www.gbfrjournal.org/pds/journal/thesis/20180710115602-NK8E2.pdf |