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 …

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 value of intangible properties for companies continues to increase. Intangible assets comprise, inter alia, patents … protection laws, and other legal areas must be considered to legally authorize the usage of intangible assets, especial-ly in a B …

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 …