Value relevance of earnings and book value of equity in profit versus loss reporting firms : significance of intangible intensity
Pooja Kumari and Chandra Sekhar Mishra
| Year of publication: |
2023
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|---|---|
| Authors: | Kumari, Pooja ; Mishra, Chandra Sekhar |
| Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 36.2023, 2/3, p. 166-182
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| Subject: | Book value | Earnings | Profit- and loss-making firms | R&D information | Value relevance | Gewinn | Profit | Unternehmenswert | Firm value | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation | Buchwert | Gewinnermittlung | Profit determination | Informationswert | Information value | Kapitaleinkommen | Capital income | IFRS | Betriebliche Wertschöpfung | Value creation | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARJ-06-2021-0176 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014329980