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Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

Chalmers, Keryn; Clinch, Greg; Godfrey , Jayne


We examine whether the value relevance of reported intangibles differs between financial reporting regimes pre- and post-adoption of Australian Equivalents to International Financial Reporting Standards (AIFRS) and Australian Accounting Standards (AGAAP)

CollectionsANU Research Publications
Date published: 2008
Type: Journal article
Source: Australian Accounting Review
DOI: 10.1111/j.1835-2561.2008.0028.x


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