Value Relevance of Information in Hi-Tech Industries in Australia: Accounting Information and Intangible Assets Disclosures

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Abayadeera, Nadana, Clift, Bob and Wickremasinghe, Guneratne B (2009) Value Relevance of Information in Hi-Tech Industries in Australia: Accounting Information and Intangible Assets Disclosures. In: Proceedings of 11th International Business Research Conference : Research for change. Haqq, Zia, ed. World Business Institute, Sydney.

Abstract

The main objective of this study is to test the value relevance of financial and non-financial information in high-tech industries in Australia. It is particularly focussed on voluntary intangible assets disclosers in annual reports in addition to accounting information. This paper was presented at the Eleventh International Business Research Conference held between 2-4 December 2009 at Sydney Harbour Marriott Hotel, Sydney, Australia

Item type Book Section
URI https://vuir.vu.edu.au/id/eprint/6672
ISBN 9780980455707
Subjects Historical > Faculty/School/Research Centre/Department > School of Accounting
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > SEO Classification > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Keywords ResPubID18158, intangible assets, voluntary disclosure, earnings, book value, value relevance
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