IFRS, financial reporting approach, earnings attributes and value relevance of intangible assets : empirical evidence from the U.K
This study might interest academics, researchers, accounting regulators, practitioners and investors. Its main objective is to provide empirical evidence on how IFRS has affected earnings, intangible assets, financial reporting approach and the value relevance of intangible assets. This study hypoth...
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University of Strathclyde
2012
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.576408 |