{"id":{"repo_id":"vu-aus","oai_identifier":"oai:eprints.vu.edu.au:15977"},"canonical_url":"https://search.dev.ndltd.org/etd/vu-aus/oai:eprints.vu.edu.au:15977","repository":{"repo_id":"vu-aus","name":"Victoria University (Australia)","base_url":"https://vuir.vu.edu.au/cgi/oai2"},"display":{"title":"Value relevance of information in high-tech industries in Australia: financial and non-financial","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.","abstract_html":"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.","abstract_has_math":false,"creators":["Abayadeera, Nadana"],"institution":"Victoria University","degree_name":"phd","degree_level":"doctoral","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2010,"date_issued":"2010","date_published":"2010","updated_at":"2026-07-24T06:33:20Z","subjects":["1402 Applied Economics","School of Accounting"],"languages":["en"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":null,"outbound_label":null,"outbound_source":null},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Abayadeera, Nadana"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2010"]},{"key":"dc:date.issued","label":"Date","values":["2010"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["School of Accounting"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["Victoria University"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["https://vuir.vu.edu.au/15977/"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["doctoral"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["phd"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["1402 Applied Economics","School of Accounting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://vuir.vu.edu.au/15977/1/Nadana_Abayadeera_thesis.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["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."]},{"key":"dc:format","label":"Dc Format","values":["text"]},{"key":"dc:title","label":"Title","values":["Value relevance of information in high-tech industries in Australia: financial and non-financial"]}]}],"canonical_facts":{"dc:creator":["Abayadeera, Nadana"],"dc:date":["2010"],"dc:date.issued":["2010"],"dc:description.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."],"dc:format":["text"],"dc:identifier.uri":["https://vuir.vu.edu.au/15977/1/Nadana_Abayadeera_thesis.pdf"],"dc:language":["en"],"dc:publisher.department":["School of Accounting"],"dc:publisher.institution":["Victoria University"],"dc:relation.isreferencedby":["https://vuir.vu.edu.au/15977/"],"dc:subject":["1402 Applied Economics","School of Accounting"],"dc:title":["Value relevance of information in high-tech industries in Australia: financial and non-financial"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["doctoral"],"dc:type.qualificationname":["phd"]},"updated_at":"2026-07-24T06:33:20Z"}