The value relevance of companies' intangibles.
Lim, Boon Leong.
Date of Issue2002
College of Business (Nanyang Business School)
Using data drawn from the Stock Exchange of Singapore, this study extends the current literature by providing evidence on the value relevance of intangibles measured by their ability to explain part of the difference between the book value and the market capitalization of companies in Singapore.
Nanyang Technological University