Elkemali, Taoufik - In: Economies : open access journal 12 (2024) 6, pp. 1-17
relationship between fixed assets, expenses, and the uncertainty surrounding forthcoming earnings. Our analysis reveals that … intangible assets, often associated with heightened uncertainty and risk, contribute to increased earnings volatility compared to … capital expenditures. Furthermore, we find that capitalizing intangible assets serves to alleviate uncertainty, resulting in …