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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
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Search results for , issue "Vol 12 No 1 (2005): January" : 1 Documents clear
Information content of intangible non-current assets : Evidence during economic crisis period in Malaysia Zaleha Abdul Shukora; Hamezah Md Nora; Muhd Kamil Ibrahim; Jagjit Kaur
Journal of Accounting, Business and Management (JABM) Vol 12 No 1 (2005): January
Publisher : STIE Malangkucecwara

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Abstract

This paper examines value-relevance and information content of capitalized intangible non-current assets (INCA). Specifically, we investigate the changes in the information content of INCA due to changes in the economic environment among firms listed on the main board of Bursa Malaysia. The empirical method use time-varying and fixed effects models for the period 1995-1999. Our focus is investigating the information content of INCA during the economic crisis period of 1997-1998 in Malaysia. Based on the association of analysts earnings forecasts errors (AFE) with capitalized INCA, we find evidence of increase information content on INCA during economic crisis periods compared to pre-crisis periods.

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