Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information
ABSTRACT This research aimed to examine the extent to which the capitalization of internally generated intangible assets provides a better prediction of stock returns in the Brazilian market. Accounting for intangible assets as expenses has led to a decline in the relevance of accounting information...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Universidade de São Paulo
2026-06-01
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| Col·lecció: | Revista Contabilidade & Finanças |
| Matèries: | |
| Accés en línia: | http://www.scielo.br/pdf/rcf/v37n101/1808-057X-rcf-37-101-e2221.pdf |
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