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

Chalmers, KerynClinch, GregGodfrey , Jayne2015-12-071035-6908http://hdl.handle.net/1885/23349We 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)Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets200810.1111/j.1835-2561.2008.0028.x2015-12-07