Intangible assets, IFRS and analysts' earnings forecasts
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Chalmers, Keryn
Clinch, Greg
Godfrey , Jayne
Wei, Zi
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Blackwell Publishing Ltd
Abstract
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
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Accounting and Finance
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Restricted until
2037-12-31
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