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Value relevance of information in high-tech industries in Australia : financial and non-financial

By Nadana Abayadeera

Abstract

The aim of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment and Telecommunication Services of ASX were selected for the analysis. Both financial and non-financial sections of company annual reports were scrutinized to obtain data: earnings, book value and intangible asset disclosures. Value relevance was examined by partially replicating and modifying Ohlson's (1995) Value Relevance Model, by incorporating quantified voluntary disclosures of intangible assets

Topics: 1402 Applied Economics, School of Accounting, Value relevance, financial information, non-financial information, high-tech industries, Australia, Ohlson, Value Relevance Model
Year: 2010
OAI identifier: oai:eprints.vu.edu.au:15977

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