What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence

@article{Wyatt2008WhatFA,
  title={What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence},
  author={A. Wyatt},
  journal={Accounting and Business Research},
  year={2008},
  volume={38},
  pages={217 - 256}
}
  • A. Wyatt
  • Published 2008
  • Accounting and Business Research
Abstract This paper evaluates what we have learned about the relevance and reliability of financial and non‐financial information on intangibles from the value‐relevance literature. Because value‐relevance studies do not easily allow judgments about the reliability of information on intangibles, and this is an issue of central interest, this paper takes a rather wide look across a range of literatures to try to piece together some indirect evidence on both relevance and reliability. The… Expand
Intangibles and research – an overview with a specific focus on the UK
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