Value relevance of information in high-tech industries in Australia : financial and non-financial
Abayadeera, Nadana (2010) Value relevance of information in high-tech industries in Australia : financial and non-financial. PhD thesis, Victoria University.
The aim of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment and Telecommunication Services of ASX were selected for the analysis. Both financial and non-financial sections of company annual reports were scrutinized to obtain data: earnings, book value and intangible asset disclosures. Value relevance was examined by partially replicating and modifying Ohlson's (1995) Value Relevance Model, by incorporating quantified voluntary disclosures of intangible assets.
|Item Type:||Thesis (PhD thesis)|
|Uncontrolled Keywords:||Value relevance, financial information, non-financial information, high-tech industries, Australia, Ohlson, Value Relevance Model|
|Subjects:||FOR Classification > 1402 Applied Economics
Faculty/School/Research Centre/Department > School of Accounting
|Depositing User:||VU Library|
|Date Deposited:||15 Mar 2011 23:14|
|Last Modified:||23 May 2013 16:46|
|ePrint Statistics:||View download statistics for this item|
Repository staff only