Value relevance of information in high-tech industries in Australia: financial and non-financial
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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 | Historical > 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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