The paper shows that expensing intangible investments adds information rather than reducing it and thus has not contributed to a decline in the information content of earnings over time.
Income statement mismatching has not reduced the informativeness of earnings over time
Penman, Stephen
In corso di stampa
Abstract
The paper shows that expensing intangible investments adds information rather than reducing it and thus has not contributed to a decline in the information content of earnings over time.
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