【摘要】 采用配对分析法,考察了无形资产及无形资产摊销会计信息与企业市场价值之间的关系,结果表明,无形资产会计信息具有价值相关性;无形资产的系统摊销没有反映其价值消耗形式。更多还原

【Abstract】 This study uses matched portfolio approach,and provides empirical evidence on the relationship between the reported value of intangible assets,the associated amortization expense,and firms’ equity market value.We find that the information of intangible assets is value-relevance to investors;and amortization measures do not reflect the decline in the economic value of intangible assets during the period.更多还原