Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill (GW), and research and …/methodology/approach: This study tests the association between reported intangible assets, intangible asset disclosure score, and bid-ask spread …/implications: This study highlights the benefits of intangible assets, which can help bridge the information gap. However, the intangible …

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 …-tech industries than in low-tech industries. Additionally, our robustness test, utilizing goodwill as a proxy for intangible assets …

distinguish between bad and good news and investigate the impact of intangible assets-synonymous with high uncertainty and risk …

contains separated information on intangible assets, which allow us to measure the impact of them on both wages and … the impact of intangible assets on wages. Third, our data allow us to explore how the impact of intangibles on wages and …'s specification. We also find that the capital productivity premium of intangible assets over tangible ones is substantial with …

the valuation of intangible assets in accordance with international and Ukrainian auditing standards. The methods that … intangible assets should take into account not only the value of goodwill, but also the role of the asset in the specific …