Halim, Hazianti Abdul; Jaafar, Hartini - In: Asian Academy of Management Journal of Accounting and … 8 (2012) 2, pp. 69-69
After the adoption of AASB 138 in 2005, it is argued that information on intangibles is less visible in Australian companies' financial reports. In view of this limitation, this study examines the nature, extent and intensity of intangibles disclosure by listed companies in Australia. We...