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Article Dans Une Revue Comptabilité Contrôle Audit / Accounting Auditing Control Année : 2019

The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality

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hal-03712183 , version 1 (02-07-2022)

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Anne Jeny, Luc Paugam, Pierre Astolfi. The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality. Comptabilité Contrôle Audit / Accounting Auditing Control, 2019, Tome 25 (2), pp.5-53. ⟨10.3917/cca.252.0005⟩. ⟨hal-03712183⟩
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