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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.

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Abstract

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
URI: http://vuir.vu.edu.au/id/eprint/15977
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