Izadi, Javad ORCID: https://orcid.org/0000-0001-5607-5077, Foroudi, Pantea, Bourke, Joseph and Palazzo, Maria (2025) Hidden intangible assets: evidence from the UK hospitality sectors. In: Socially Responsible Business Models for International Brands. World Scientific Publishing, Singapore,. ISBN 09789819814909

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Abstract

This paper examines the effect of unrecorded intangible items on the abnormal earnings of UK listed hotels, public bars, and restaurants. The analysis focuses on measurement of the auto-correlation coefficient of intangible assets and abnormal earnings over a long period. Sample firms were selected from UK listed firms over a period of 11years.

Key points: unrecorded intangible assets; persistence of abnormal earnings; hospitality.

Item Type:	Book Chapter or Section
Identifier:	10.1142/14358
Keywords:	unrecorded intangible assets; persistence of abnormal earnings; hospitality.
Subjects:	Hospitality and tourism
Date Deposited:	05 Jan 2026
URI:	https://repository.uwl.ac.uk/id/eprint/14421

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