Bettman, Jenni L. - In: Australian Journal of Management 32 (2007) 1, pp. 57-71
This paper employs an unconstrained version of Ohlson's (1995) residual income valuation model to evaluate the value-relevance of technical information in Australia. Specifically, we employ the methodology of Bettman, Sault and Welch (2006) to investigate whether models that incorporate both...