Corporate Intangibles, Value Relevance, and Disclosure Content

Holland, J. (2004) Corporate Intangibles, Value Relevance, and Disclosure Content. Project Report. ICAS, Edinburgh.

Abstract

This study examines how companies create value in the new knowledge-intensive economy of the twenty-first century. During the last few years there have been significant changes in the structure of the market for information and in the stock market. These supply-side and demand-side changes have combined to create problems and opportunities for companies in their disclosure activities, and these changes are investigated in this study.

• Item Type: Research Reports or Papers (Project Report)
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Holland, Professor John
• Authors: Holland, J.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Publisher: ICAS

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