Back to results
Victoria University
Value relevance of information in high-tech industries in Australia: financial and non-financial
Abstract
dc:description.abstractThe 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.
Degree
thesis:*- Name dc:type.qualificationname
- phd
- Level dc:type.qualificationlevel
- doctoral
- Grantor dc:publisher.institution
- Victoria University
- Year dc:date.issued
- 2010
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Abayadeera, Nadana
Subjects
dc:subject × 2Rights
- Language dc:language
- en