题 目：THE VALUE RELEVANCE AND RELIABILITY OF INTANGIBLE ASSETS: EVIDENCE FROM AUSTRALIA BEFORE AND AFTER ADOPTING IFRS
演讲者：Xu-dong Ji, Senior lecturer of accounting, La Trobe University, Australia
时 间：2011年12月16日（星期五）15:00-16:30
地 点：嘉庚二号楼501
论文简介：
This paper examines the impact of reliability of reported intangible assets on their value relevance, in the pre and post-adoption periods of IFRSs. Using a large sample of 6,650 Australian firm-year observations from 2001 to 2009, the paper investigates the relationship between value relevance and reliability of capitalisation of intangibles and whether value relevance is conditional upon the value reliability of intangible assets. The paper finds that the adoption of intentional accounting standards has changed firms’behaviour in reporting intangibles. The quality of earnings has improved. However, the value relevance of intangibles has declined. The paper finds that reliability of information about intangibles is a key factor which influences the relevance of intangibles in the post-adoption period. The paper concludes that the reliability of the intangible information has significant impact on its value relevance. This finding can also explain the reason why more stringent requirements for recognising of capitalised intangibles have been introduced in the IFRSs because IASB and other national accounting standard setters are concerned with the reliability of information about reported intangibles.
演讲者简介：
Dr. Ji got his Doctor of Philosophy, Masters Degree of Accountancy and Graduate Diploma in Econometrics from La Trobe University, Charles Sturt University and The University of New England in Australia respectively.
论文下载：
点击下载文件:Paper for intangible xiamen