Review paper
Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms
Volume: 15, Issue: 1, Pages: 72 - 91
Published: Jan 1, 2006
Abstract
Recent U.S. studies report that earnings value relevance has declined over time. Some authors suggest non-recognition of intangible assets in the U.S. is a major reason for declining earnings value relevance. However, the evidence is mixed on the effect of non-recognition of intangible assets. To examine this conjecture, this paper examines earnings value relevance for Australian firms since Australian GAAP has not prohibited intangible asset...
Paper Details
Title
Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms
Published Date
Jan 1, 2006
Volume
15
Issue
1
Pages
72 - 91
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