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
2024

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.
2024
2023
Oh, Hyung Il; Penman, Stephen
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/4063219
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