The Association of Identifiable Intangible Assets Acquired and Recognised in Business Acquisitions with Postacquisition Firm Performance

Keywords

Business, Accounting, Mergers and acquisitions, Book value, Return on assets

References

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Cited by

• Management incentives to recognise intangible assetsMark Russell — 2017
• The Problem of Accounting for the Costs Incurred after the Initial Recognition of an Intangible AssetElena Vetoshkina, Ruslan Tukhvatullin — 2014
• Intellectual capital and firm performance: evidence from developed, emerging and frontier markets of the worldMuhammad Nadeem — 2016
• Private information implications for acquirers and targets in horizontal mergersAmit Mittal, Ajay Garg — 2017
• Measuring, Reporting and Inferring the Value of Intangible Assets: A study of selected Industry Groups in IndiaSarishma Sharma — 2016
• Evolution of intangible asset accounting: Evidence from AustraliaTami Dinh, Helen Kang, Richard D. Morris — 2018
• Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech RepublicHana Bohušová, Patrik Svoboda — 2018
• Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoptionWunhong Su, Peter Wells — 2018
• Board structure, considerable capital, and stock price overreaction informativeness in terms of technical indicatorsYensen Ni, Paoyu Huang, Yuhsin Chen — 2019
• Impact of investment in intangible assets on corporate performance in IndiaAparna Bhatia, Khushboo Aggarwal — 2018
• Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country DifferencesAnne d’Arcy, Ann Tarca — 2018
• Valuation Strategies for Small Businesses' Intangible AssetsL. Dupree — 2019
• Implications of Non-Tangible Assets and Macroeconomic Parameters on Long-term Stock PerformanceL. Pereira — 2019
• Market Responses to Private and Public Targets: The Role of Goodwill ValuationShin Hyoung Kwon, Guannan Wang — 2019
• The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3Abongeh A. Tunyi, Dimu Ehalaiye, Ernest Gyapong — 2020
• Application of an intangible asset valuation model using panel data for listed enterprises in VietnamQuan Minh Quoc Binh, Nguyễn Minh Hà, Ngo Thi Huyen Trang — 2020
• Measurement and reporting of intangible assets: orientation of Indian practitionersSarishma Sharma, Khushdeep Dharni — 2020
• Challenging the accounting for goodwill in the context of a business combinationGary Marques, Warren Maroun, Robert Garnett — 2020
• Economic effects of goodwill accounting practices: systematic amortisation versus impairment testJosé Antonio Cavero Rubio, Araceli Amorós Martínez, Antonio Collazo Mazón — 2020
• Does board structure affect stock price overshooting informativeness measured by stochastic oscillator indicators?Yensen Ni, Yirung Cheng, Yulu Liao — 2020

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