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Intangible assets, IFRS and analysts' earnings forecasts

Chalmers, Keryn; Clinch, Greg; Godfrey , Jayne; Wei, Zi

Description

We investigate whether the adoption of International Financial Reporting Standards (IFRS) in 2005 by Australian firms has been associated with a loss of potentially useful information about intangible assets. We find that the negative association between

CollectionsANU Research Publications
Date published: 2011
Type: Journal article
URI: http://hdl.handle.net/1885/69688
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2011.00424.x

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