Haute école de gestion de Genève

Do IFRS provide better information about intangibles in Europe ?

Boulerne, Sandrine ; Sahut, Jean-Michel ; Teulon, Frederic

In: International journal of business, 2011, vol. 10, no. 3, p. 267-290

Purpose - The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to Local GAAP for European listed companies. Design/methodology/approach – The paper employs multivariate regression models for a sample of 1855 European listed firms in a six-year period, from 2002 to 2004 in Local GAAP and from 2005 to 2007 in IAS/IFRS to investigate the...