English, Article, Journal or magazine article edition: Value-relevance of expensed and capitalized intangibles - a French survey Cazavan-Jeny, Anne

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/169773
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Value-relevance of expensed and capitalized intangibles - a French survey
Author
  • Cazavan-Jeny, Anne
Physical Description
  • preprint
Notes
  • Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements. Our resuls indicate a statistical association between the "capitalized goodwill" and the market-to-book ratio, but do not indicate any statistical link with the "expensed intangible-intensity" nor the "capitalized intangible-intensity". These results support and contradict, for a part, the explanation on the loss of value relevance of financioal information, which could be due to the non-recognized intangibles in financial statements. However, the differing French and American accounting treatments of intangible expenditures may explain why these expenses are not taken into account by french capital markets when estimating the value of companies.
  • Intangible intensity; Market-to-Book ratio; Value-relevance; Goodwill; Capital markets; Ohlson model
  • RePEc:ebg:essewp:dr-03022
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment