Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

Chalmers, Keryn; Clinch, Greg; Godfrey , Jayne

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Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

Date

2008

Authors

Chalmers, Keryn

Clinch, Greg

Godfrey , Jayne

Publisher

Australian Society of CPAs

Abstract

We examine whether the value relevance of reported intangibles differs between financial reporting regimes pre- and post-adoption of Australian Equivalents to International Financial Reporting Standards (AIFRS) and Australian Accounting Standards (AGAAP)

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http://hdl.handle.net/1885/23349

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Open Access Research

Source

Australian Accounting Review

Type

Journal article

DOI

10.1111/j.1835-2561.2008.0028.x

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2037-12-31

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Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

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