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

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  • Keryn Chalmers
  • Greg Clinch
  • Jayne M. Godfrey

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  • Keryn Chalmers & Greg Clinch & Jayne M. Godfrey, 2008. "Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets," Australian Accounting Review, CPA Australia, vol. 18(3), pages 237-247, September.
    • Handle: RePEc:bla:ausact:v:18:y:2008:i:3:p:237-247
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    References listed on IDEAS

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    1. Vuong, Quang H, 1989. "Likelihood Ratio Tests for Model Selection and Non-nested Hypotheses," Econometrica, Econometric Society, vol. 57(2), pages 307-333, March.
    2. Aboody, D & Lev, B, 1998. "The value relevance of intangibles: The case of software capitalization," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 161-191.
    3. Adam Ritter & Peter Wells, 2006. "Identifiable intangible asset disclosures, stock prices and future earnings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 843-863, December.
    4. Zoltan Matolcsy & Anne Wyatt, 2006. "Capitalized intangibles and financial analysts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 457-479, September.
    5. Jayne M. Godfrey, 2001. "Accounting for Intangibles," Australian Accounting Review, CPA Australia, vol. 11(24), pages 2-3, July.
    6. Barth, ME & Clinch, G, 1998. "Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 199-233.
    7. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    8. Louis K. C. Chan & Josef Lakonishok & Theodore Sougiannis, 2001. "The Stock Market Valuation of Research and Development Expenditures," Journal of Finance, American Finance Association, vol. 56(6), pages 2431-2456, December.
    9. Jayne Godfrey & Ping-Sheng Koh, 2001. "The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category," Australian Accounting Review, CPA Australia, vol. 11(24), pages 39-48, July.
    10. Feliana Yie Ke & Tam Pham & Neil Fargher, 2004. "The Relevance to Firm Valuation of Capitalised Research and Development Expenditures," Australian Accounting Review, CPA Australia, vol. 14(34), pages 72-76, November.
    11. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    12. Keryn Chalmers & Jayne Godfrey, 2006. "Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption," Australian Accounting Review, CPA Australia, vol. 16(40), pages 60-71, November.
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