Huang, Mingming; Zhang, Junsheng; Huo, Zheng - In: China journal of accounting studies 10 (2022) 3, pp. 390-410
China, this paper examines the recognition and value relevance of customer-related intangible assets. Current accounting … standards require an acquirer to recognise identifiable intangible assets acquired in the business combination separately from … assets from goodwill. We find that firms with more R&D investments are more likely to recognise customer-related intangible …