The value relevance and reliability of reported goodwill and identifiable intangible assets
| dc.contributor.author | Dahmash, F. | |
| dc.contributor.author | Durand, Robert | |
| dc.contributor.author | Watson, J. | |
| dc.date.accessioned | 2017-01-30T12:11:56Z | |
| dc.date.available | 2017-01-30T12:11:56Z | |
| dc.date.created | 2014-11-19T01:13:16Z | |
| dc.date.issued | 2009 | |
| dc.identifier.citation | Dahmash, F. and Durand, R. and Watson, J. 2009. The value relevance and reliability of reported goodwill and identifiable intangible assets. The British Accounting Review. 41: pp. 120-137. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/19109 | |
| dc.description.abstract |
We examine the value relevance and reliability of reported goodwill and identifiableintangible assets under Australian GAAP from 1994 to 2003; a period characterised byrelatively restrictive accounting treatment for goodwill and relatively flexible accountingtreatment for identifiable intangible assets. Our findings, using an adaptation of Felthamand Ohlson (1995), suggest that for the average Australian company the informationpresented with respect to both goodwill and identifiable intangible assets is value relevantbut not reliable. In particular, goodwill tends to be reported conservatively while identifiableintangible assets are reported aggressively. | |
| dc.publisher | Academic Press | |
| dc.subject | Reported goodwill | |
| dc.subject | Reliability | |
| dc.subject | Identifiable intangible assets | |
| dc.title | The value relevance and reliability of reported goodwill and identifiable intangible assets | |
| dc.type | Journal Article | |
| dcterms.source.volume | 41 | |
| dcterms.source.startPage | 120 | |
| dcterms.source.endPage | 137 | |
| dcterms.source.issn | 0890-8389 | |
| dcterms.source.title | The British Accounting Review | |
| curtin.accessStatus | Fulltext not available |