The value relevance and reliability of reported goodwill and identifiable intangible assets

The value relevance and reliability of reported goodwill and identifiable intangible assets

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 ass...

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Bibliographic Details
Main Authors: Dahmash, F., Durand, Robert, Watson, J.
Format: Journal Article
Published: Academic Press 2009
Subjects:
Reported goodwill
Reliability
Identifiable intangible assets
Online Access:http://hdl.handle.net/20.500.11937/19109

Internet

http://hdl.handle.net/20.500.11937/19109

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