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Intangible Assets, Value Relevance, and Accounting Anomalies

Intangible Assets, Value Relevance, and Accounting Anomalies. Wanncherng Wang Professor of Accounting Department of Business Administration College of Management National Sun Yat-Sen University No. 70, Lienhai Rd., Kaohsiung 80424 Taiwan, R.O.C. Email: wangw@mail.nsysu.edu.tw

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Intangible Assets, Value Relevance, and Accounting Anomalies