Value relevance of aggregated and disaggregated earnings in India : significance of intangible intensity
Year of publication: |
2020
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Authors: | Kumari, Pooja ; Mishra, Chandra Sekhar |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 39.2020, p. 1-17
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Subject: | Aggregated earnings | Disaggregated earnings | Equity value | Future earnings | Intangible intensity | Immaterielle Werte | Intangible assets | Gewinn | Profit | Lohn | Wages | Indien | India | Bilanzpolitik | Accounting policy | Aggregation |
Description of contents: | Description [doi.org] |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Erratum enthalten in: Volume 42, March 2021, Article 100352 |
Other identifiers: | 10.1016/j.intaccaudtax.2020.100321 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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