Jamoussi, Wassim; Baklouti, Mohamed Aymen; Affes, Habib - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 115-125
This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...
