The value relevance of companies' intangibles.

• Main Author: Lim, Boon Leong.
• Other Authors: Chung, Lai Hong
• Format: Theses and Dissertations
• Language: English
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Intangibles
• Online Access: http://hdl.handle.net/10356/7462
• Institution: Nanyang Technological University

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.