Skip navigation
Skip navigation

Intangible assets, IFRS and analysts' earnings forecasts

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


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
Source: Accounting and Finance
DOI: 10.1111/j.1467-629X.2011.00424.x


File Description SizeFormat Image
01_Chalmers_Intangible_assets,_IFRS_and_2011.pdf239.17 kBAdobe PDF    Request a copy

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

Updated:  19 May 2020/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator