Intangible assets, IFRS and analysts' earnings forecasts
Date
2011
Authors
Chalmers, Keryn
Clinch, Greg
Godfrey , Jayne
Wei, Zi
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Publisher
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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Keywords
Keywords: Analysts' forecasts; Intangible assets; International financial reporting standards; M40; M41
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Source
Accounting and Finance
Type
Journal article
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Restricted until
2037-12-31
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