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...
| Main Authors: | , , |
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| Format: | Journal Article |
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Academic Press
2009
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| Online Access: | http://hdl.handle.net/20.500.11937/19109 |
| _version_ | 1848749939070337024 |
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| author | Dahmash, F. Durand, Robert Watson, J. |
| author_facet | Dahmash, F. Durand, Robert Watson, J. |
| author_sort | Dahmash, F. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T07:28:54Z |
| format | Journal Article |
| id | curtin-20.500.11937-19109 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:28:54Z |
| publishDate | 2009 |
| publisher | Academic Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-191092017-05-30T08:02:19Z The value relevance and reliability of reported goodwill and identifiable intangible assets Dahmash, F. Durand, Robert Watson, J. Reported goodwill Reliability 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 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. 2009 Journal Article http://hdl.handle.net/20.500.11937/19109 Academic Press restricted |
| spellingShingle | Reported goodwill Reliability Identifiable intangible assets Dahmash, F. Durand, Robert Watson, J. The value relevance and reliability of reported goodwill and identifiable intangible assets |
| title | The value relevance and reliability of reported goodwill and identifiable intangible assets |
| title_full | The value relevance and reliability of reported goodwill and identifiable intangible assets |
| title_fullStr | The value relevance and reliability of reported goodwill and identifiable intangible assets |
| title_full_unstemmed | The value relevance and reliability of reported goodwill and identifiable intangible assets |
| title_short | The value relevance and reliability of reported goodwill and identifiable intangible assets |
| title_sort | value relevance and reliability of reported goodwill and identifiable intangible assets |
| topic | Reported goodwill Reliability Identifiable intangible assets |
| url | http://hdl.handle.net/20.500.11937/19109 |