The value relevance and reliability of intangible assets : evidence from Australia before and after adopting IFRS
Year of publication: |
2014
|
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Authors: | Ji, Xu-dong ; Lu, Wei |
Published in: |
Asian review of accounting. - Bingley [u.a.] : Emerald, ISSN 1321-7348, ZDB-ID 2473937-6. - Vol. 22.2014, 3, p. 182-216
|
Subject: | Intangible assets | Value relevance | International Financial Reporting Standards (IFRS) | Value reliability | IFRS | Immaterielle Werte | Australien | Australia | Bilanzielle Bewertung | Accounting valuation | Unternehmenswert | Firm value | Bilanzierungsgrundsätze | Accounting standards | Immaterielle Güter | Intangible goods |
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