Skip navigation
Skip navigation
A change is coming. Click to see a sneak peek of the new Open Research Repository.

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

Request a Copy

link to publisher version

  • Altmetric Citations

Chalmers, Keryn; Clinch, Greg; Godfrey , Jayne

Description

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)

dc.contributor.authorChalmers, Keryn
dc.contributor.authorClinch, Greg
dc.contributor.authorGodfrey , Jayne
dc.date.accessioned2015-12-07T22:33:36Z
dc.identifier.issn1035-6908
dc.identifier.urihttp://hdl.handle.net/1885/23349
dc.description.abstractWe 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)
dc.publisherAustralian Society of CPAs
dc.sourceAustralian Accounting Review
dc.titleAdoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume18
dc.date.issued2008
local.identifier.absfor150103 - Financial Accounting
local.identifier.ariespublicationu4602557xPUB26
local.type.statusPublished Version
local.contributor.affiliationChalmers, Keryn, Monash University
local.contributor.affiliationClinch, Greg, University of Technology Sydney
local.contributor.affiliationGodfrey , Jayne , College of Business and Economics, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.issue3
local.bibliographicCitation.startpage237
local.bibliographicCitation.lastpage247
local.identifier.doi10.1111/j.1835-2561.2008.0028.x
local.identifier.absseo900199 - Financial Services not elsewhere classified
dc.date.updated2015-12-07T10:33:51Z
local.identifier.scopusID2-s2.0-69049116210
local.identifier.thomsonID000259385800008
CollectionsANU Research Publications

Download

File Description SizeFormat Image
01_Chalmers_Adoption_of_International_2008.pdf173.8 kBAdobe PDF    Request a copy
Show simple item record


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  17 November 2022/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator