haku: @indexterm signaling / yhteensä: 68
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| Tekijä: | Gelb, D. Siegel, P. |
| Otsikko: | Intangible assets and corporate signaling |
| Lehti: | Review of Quantitative Finance and Accounting
2000 : DEC, VOL. 15:4, p. 307-324 |
| Asiasana: | INTANGIBLE ASSETS ACCOUNTING PRINCIPLES SIGNALING |
| Kieli: | eng |
| Tiivistelmä: | Research and development (R&D) and advertising expenditures often result in patents, technologies and brand names which are difficult to accurately value. Under current generally accepted accounting principles (GAAP) these intangible assets are generally not recognized in the financial statements, but instead are expensed in the period that they occur. Prior studies note that the market-to-book ratios of firms with significant levels of R&D and advertising expenditures suggest that investors, at least partially, value these assets. |
SCIMA