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Value-relevance of intangibles - a structured literature review

In: Research Handbook on Financial Accounting

Author

Listed:
  • Olga Grzybek
  • Elena-Mirela Nichita

Abstract

The goal of this chapter is to underline the development of value relevance of intangibles complemented by the documentation of noteworthy trends and future directions for the research on the value-relevance of intangibles. To fulfil this objective, a structured literature review is employed. The final sample includes 118 papers published in period 1996-2022 in journals indexed WOS. We noted that value relevance of intangible assets is validated in many papers and, furthermore, creates a favourable field for debates and research. Moreover, an alteration toward non-financial intangible is perceived.

Suggested Citation

  • Olga Grzybek & Elena-Mirela Nichita, 2024. "Value-relevance of intangibles - a structured literature review," Chapters, in: Luz Parrondo & Oriol Amat (ed.), Research Handbook on Financial Accounting, chapter 11, pages 185-205, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21437_11
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803920597.00020
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