Lionel Escaffre

University of Angers - Laboratoire Angevin de Recherche en Gestion des Organisations (LARGO)

UFR Droit, Economie et Gestion

13, allée François Mitterrand, BP 3633

49036 ANGERS CEDEX 01

France

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Economic Properties of Intangibles Recognized Under Domestic Accounting Standards: Evidence from Pre-Ifrs Major European Markets

Number of pages: 44 Posted: 05 Apr 2006 Last Revised: 15 Jun 2015
Jean-Francois Casta, Olivier J. Ramond and Lionel Escaffre
University Paris-Dauphine - DRM Finance, Université Paris Dauphine - CEREG Research Centre and University of Angers - Laboratoire Angevin de Recherche en Gestion des Organisations (LARGO)
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Abstract:

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Intangibles, Goodwill, R&D, Recognition, Domestic GAAPs, Usefulness, Relevance, Informativeness