CAPITALIZATION RATE, INTERNALLY GENERATED INTANGIBLE ASSETS, AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM INDONESIA
The purpose of this study is to examine the effect of internally generated intangible assets’ capitalization rate at the firm level on the value relevance of accounting information. Capitalization rate is defined as the tendency of a firm to capitalize their expenditures that may have future benefit...
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| Main Authors: | , |
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| Format: | article |
| Language: | EN RU |
| Published: |
Russian Journal of Agricultural and Socio-Economic Sciences
2021
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| Subjects: | |
| Online Access: | https://doaj.org/article/90f7b23ea9ae491e8cf8bf8d22217769 |
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