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.

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)
URI https://vuir.vu.edu.au/id/eprint/15977
Subjects Current > FOR Classification > 1402 Applied Economics
Historical > Faculty/School/Research Centre/Department > School of Accounting
Keywords Value relevance, financial information, non-financial information, high-tech industries, Australia, Ohlson, Value Relevance Model
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