05/02/2020 - Literature review on intangibles
In December 2018, EFRAG called for an academic literature review on intangibles. A team from the University of Ferrara was selected to perform the review. The literature review includes papers providing insight on the following areas:
- Intangibles in a macro perspective;
- Unaccounted intangibles and their impact on the relevance of financial reporting;
- Information on specific unaccounted intangibles and its impact on company performance, market value and users;
- Information on intellectual capital and its effects on company performance, market value and users;
- Frameworks and models for measuring and reporting on intangibles and their impact on company performance, market value and users.
The review is available here.
As much literature is available on intangibles, the review only includes a portion of all available papers. For each of the areas listed above, the authors of the review have prepared a list of additional available papers (following the search criteria applied). Those lists are available in an Excel sheet that is available upon request.