All Journals

Language Teaching Research Quarterly

European Journal of Studies in Management and Business

International Journal of Behavior Studies in Organizations

Studies in Educational Management

New Challenges in Accounting and Finance

Language Testing in Focus: An International Journal

Marketing and Branding Research

Individual Differences in Language Education: An International Journal 

Feedback Research in Second Language 

Management Issues in Healthcare System

Language Teacher Education Research

Artificial Intelligence Knowledge Development

<p style="text-align: justify;">This article examines the influence of research and development costs on the market value of the business. Based mainly on the Sougiannis model (<a href="#Sougiannis">1994</a>), with data from the Athens stock exchange and listed companies, for the period following the adoption of the International Financial Reporting Standards (2005-2012), an attempt is made to understand the culture on the part of companies and investors about these costs as well as whether the investment in these costs is made consciously with the long-term aim of developing, or linked to the tax benefit they offer.</p>

NCAF.2024.11.01.pdf

Original Research 

NCAF.2024.11.01.xml

Are the RD Costs Significant for the Company’s Market Value in a Normal (Non-Crisis) Decade? – Evidence From the Athens Stock Exchange

<p style="text-align:justify;">During the last decades, more and more the role of the intangible assets of a company, becomes the main advantage. Especially the goodwill, that the company held from previous years, maybe a significant factor for the establishment of a competitive advantage. But sometimes, this asset, trapped the company and mainly the holders of the company, in a false estimation of high valuation of the company. When a company, undoubtedly change the main purpose of his activity, then the goodwill, must be written‐off, or must appear as a negative goodwill, giving to the stakeholders the real vision for the future of the company, and the real value for not false prospects.</p>

NCAF.2022.08.03.pdf

NCAF.2022.08.03.xml

Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View