Differences in the value relevance of identifiable intangible assets

Zachary King, Thomas J. Linsmeier, Daniel D. Wangerin

Year of publication:	2024
Authors:	King, Zachary ; Linsmeier, Thomas J. ; Wangerin, Daniel D.
Published in:	Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 4, p. 3838-3886
Subject:	goodwill \| Intangible assets \| mergers and acquisitions \| purchase price allocations \| Immaterielle Werte \| Übernahme \| Takeover \| Geschäftswert \| Goodwill \| Immaterielle Güter \| Intangible goods \| Bilanzielle Bewertung \| Accounting valuation \| IFRS \| Unternehmensbewertung \| Firm valuation \| Börsenkurs \| Share price \| Unternehmenswert \| Firm value \| Bilanzierungsgrundsätze \| Accounting standards

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