The value relevance of intangible non-current assets during different economic conditions and accounting environments / Zaleha Abdul Shukor, Muhd Kamil Ibrahim, Jagjit Kaur, Hamezah Md Nor
The issue of value relevance of intangible non-current assets (NCA) is important in the financial reporting literature due to the ever increasing interest in the components of intangible assets items including goodwill and intellectual capital. This study examines the value relevance of reported int...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy,
2009-12.
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| Subjects: | |
| Online Access: | Get fulltext |