Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies

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The research stream on the relevance of intangible assets for the valuation of companies at the level of capital markets has been developing with a sustained interest, which finds its full justification in the current accounting model, where controversies on the accounting treatment of these assets...

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Autores principales:	Ficco, Cecilia, Werbin, Eliana
Formato:	Artículo revista
Lenguaje:	Español
Publicado:	Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2017
Materias:	intangible assets value relevance capital markets M41 E22 G32 activos intangibles relevancia valorativa mercados de capitales
Acceso en línea:	https://revistas.unc.edu.ar/index.php/REyE/article/view/28361
Aporte de:	Revistas de la UNC de Universidad Nacional de Córdoba

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institution	Universidad Nacional de Córdoba
institution_str	I-10
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container_title_str	Revistas de la UNC
language	Español
format	Artículo revista
topic	intangible assets value relevance capital markets M41 E22 G32 activos intangibles relevancia valorativa mercados de capitales M41 E22 G32
spellingShingle	intangible assets value relevance capital markets M41 E22 G32 activos intangibles relevancia valorativa mercados de capitales M41 E22 G32 Ficco, Cecilia Werbin, Eliana Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
topic_facet	intangible assets value relevance capital markets M41 E22 G32 activos intangibles relevancia valorativa mercados de capitales M41 E22 G32
author	Ficco, Cecilia Werbin, Eliana
author_facet	Ficco, Cecilia Werbin, Eliana
author_sort	Ficco, Cecilia
title	Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
title_short	Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
title_full	Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
title_fullStr	Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
title_full_unstemmed	Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies
title_sort	intangible assets in capital market-oriented accounting research: a review of the empirical literature on their relevance for the valuation of companies
description	The research stream on the relevance of intangible assets for the valuation of companies at the level of capital markets has been developing with a sustained interest, which finds its full justification in the current accounting model, where controversies on the accounting treatment of these assets still persist. In this context, the present research aims to review the empirical literature that has examined the value relevance of intangible assets, in order to present the current state of research in this area. From the methodological point of view, a descriptive and documentary investigation has been carried out, concretized through the review and analysis of the most significant literature produced in the last three decades and in different accounting environments. The review reflects strong evidence regarding the existence of a significant and positive association between the global figure corresponding to intangible assets and the market value of companies shares, as well as between that value and the item referred to identifiable intangible assets. However, the evidence is not entirely conclusive regarding the value relevance of goodwill. It is also noted that most of the studies have been carried out on capital markets with an important degree of development.
publisher	Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
publishDate	2017
url	https://revistas.unc.edu.ar/index.php/REyE/article/view/28361
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Intangible Assets in Capital Market-oriented Accounting Research: A Review of the Empirical Literature on their Relevance for the Valuation of Companies

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