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- W3172083945 abstract "This article tests if the adoption of IFRS improves the value relevance of intangible assets for investors. After an analysis of the existing researches and the changes with IFRS 3 and IAS 38, we build two models. We show the introduction of IFRS brings more useful information for investors. For intangibles assets, we find amounts significantly different under each standard. Furthermore, even if results are different according to the model, it seems these assets are only partially more value relevant with IFRS." @default.
- W3172083945 created "2021-06-22" @default.
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- W3172083945 date "2008-01-01" @default.
- W3172083945 modified "2023-09-27" @default.
- W3172083945 title "The Value Relevance Of Intangible Assets With Ifrs [La Pertinence Des Actifs Incorporels Avec Les Ifrs]" @default.
- W3172083945 hasPublicationYear "2008" @default.
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