Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill (GW), and research and development expense (R&D) reported in the financial statements and annual reports of firms on the Stock Exchange of Thailand (SET) can improve the information environment, as...

Changes in the accounting principles caused by changing business conditions, economic development, rising living standards, emergence of new needs and scientific and technological progress create an urgent need to reflect and value intellectual assets of enterprises in accounting. The purpose of...

Professional football clubs invest vast amounts of money in the recruitment of players. This article presents the latest advances in statistical modeling of the factors that market actors take into consideration to determine the transfer prices of professional football players. It extends to a...