Browsing Accounting and Finance Conference Papers by Subject "identifiable intangible assets"
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The impact of legal origin on the relationship between analyst following and recognised intangibles
(Accounting and Finance Association of Australia and New Zealand, 2010-07-01)This study examines whether legal origin has an impact on the association between analyst following and intangibles recognised in corporate financial statements. Using a sample of 7,233 company-year observations from ten ...