메뉴 건너뛰기




Volumn 15, Issue 1, 2006, Pages 72-91

Longitudinal value relevance of earnings and intangible assets: Evidence from Australian firms

Author keywords

Australian GAAP; Intangible assets; Longitudinal earnings value relevance

Indexed keywords


EID: 33644866859     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2006.01.005     Document Type: Article
Times cited : (53)

References (48)
  • 1
    • 20144374706 scopus 로고    scopus 로고
    • The value relevance of intangibles: The case of software capitalization
    • D. Aboody B. Lev The value relevance of intangibles: The case of software capitalization Journal of Accounting Research Supplement 36 1998 161-191
    • (1998) Journal of Accounting Research Supplement , vol.36 , pp. 161-191
    • Aboody, D.1    Lev, B.2
  • 2
    • 0009211248 scopus 로고    scopus 로고
    • The role of R&D capitalizations in firm valuation and performance measurement
    • T. Abrahams B.K. Sidhu The role of R&D capitalizations in firm valuation and performance measurement Australian Journal of Management 23 1998 169-183
    • (1998) Australian Journal of Management , vol.23 , pp. 169-183
    • Abrahams, T.1    Sidhu, B.K.2
  • 3
    • 33644851154 scopus 로고    scopus 로고
    • The value relevance of management's research & development reporting choice: Evidence from Australia
    • Working paper. La Trobe University, Australia
    • Ahmed, K., Falk, H. (2003). The value relevance of management's research & development reporting choice: Evidence from Australia. Working paper. La Trobe University, Australia.
    • (2003)
    • Ahmed, K.1    Falk, H.2
  • 4
    • 21144481849 scopus 로고
    • The role of earnings levels in annual earnings-returns studies
    • A. Ali P. Zarowin The role of earnings levels in annual earnings-returns studies Journal of Accounting Research 30 1992 286-296
    • (1992) Journal of Accounting Research , vol.30 , pp. 286-296
    • Ali, A.1    Zarowin, P.2
  • 5
    • 33644866920 scopus 로고
    • Australian Accounting Standards Board
    • Australian Accounting Standards Board (1987). AASB 1008 Leases.
    • (1987) AASB 1008 Leases
  • 6
    • 33644861461 scopus 로고
    • Australian Accounting Standards Board
    • Australian Accounting Standards Board (1987). AASB 1009 Construction contracts.
    • (1987) AASB 1009 Construction Contracts
  • 8
    • 33644862541 scopus 로고
    • Australian Accounting Standards Board
    • Australian Accounting Standards Board (1989). AASB 1021 Depreciation.
    • (1989) AASB 1021 Depreciation
  • 11
    • 33644871431 scopus 로고    scopus 로고
    • Australian Accounting Standards Board
    • Australian Accounting Standards Board (1996). AASB 1013 Accounting for goodwill.
    • (1996) AASB 1013 Accounting for Goodwill
  • 12
    • 33644865832 scopus 로고    scopus 로고
    • Australian Accounting Standards Board
    • Australian Accounting Standards Board (1997). AASB 1036 Borrowing costs.
    • (1997) AASB 1036 Borrowing Costs
  • 16
    • 33644870775 scopus 로고    scopus 로고
    • Australian Accounting Standards Board
    • Australian Accounting Standards Board (2004). AASB 138 Intangible assets.
    • (2004) AASB 138 Intangible Assets
  • 17
    • 0010023511 scopus 로고
    • The relationship between return & market value of common stocks
    • R.W. Banz The relationship between return & market value of common stocks Journal of Financial Economics 9 1981 3-18
    • (1981) Journal of Financial Economics , vol.9 , pp. 3-18
    • Banz, R.W.1
  • 18
    • 20144374308 scopus 로고    scopus 로고
    • Revalued financial, tangible, & intangible assets: Associations with share prices & non market-based value estimates
    • M. Barth G. Clinch Revalued financial, tangible, & intangible assets: Associations with share prices & non market-based value estimates Journal of Accounting Research Supplement 1998 199-233
    • (1998) Journal of Accounting Research Supplement , pp. 199-233
    • Barth, M.1    Clinch, G.2
  • 19
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle & the asymmetric timeliness of earnings
    • S. Basu The conservatism principle & the asymmetric timeliness of earnings Journal of Accounting & Economics 24 1997 3-37
    • (1997) Journal of Accounting & Economics , vol.24 , pp. 3-37
    • Basu, S.1
  • 20
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level & the cost of equity capital
    • C.A. Botosan Disclosure level & the cost of equity capital The Accounting Review 72 1997 323-349
    • (1997) The Accounting Review , vol.72 , pp. 323-349
    • Botosan, C.A.1
  • 21
    • 0001837476 scopus 로고    scopus 로고
    • 2 in accounting research: Measuring changes in value relevance over the last four decades
    • 2 in accounting research: Measuring changes in value relevance over the last four decades Journal of Accounting Research 28 1999 83-115
    • (1999) Journal of Accounting Research , vol.28 , pp. 83-115
    • Brown, S.1    Lo, K.2    Lys, T.3
  • 23
    • 0010690266 scopus 로고
    • An analysis of inter-temporal & cross-sectional determinants of earnings response coefficients
    • D.W. Collins S.P. Kothari An analysis of inter-temporal & cross-sectional determinants of earnings response coefficients Journal of Accounting & Economics 11 1989 143-181
    • (1989) Journal of Accounting & Economics , vol.11 , pp. 143-181
    • Collins, D.W.1    Kothari, S.P.2
  • 24
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings & book values over the past forty years
    • D.W. Collins E.L. Maydew I.S. Weiss Changes in the value-relevance of earnings & book values over the past forty years Journal of Accounting & Economics 24 1997 39-67
    • (1997) Journal of Accounting & Economics , vol.24 , pp. 39-67
    • Collins, D.W.1    Maydew, E.L.2    Weiss, I.S.3
  • 29
    • 0033196207 scopus 로고    scopus 로고
    • Accounting standard-setting organisations & earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93
    • Ely, K., Waymire, G. (1999). Accounting standard-setting organisations & earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93. Journal of Accounting Research, 37(2), 293-317.
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 293-317
    • Ely, K.1    Waymire, G.2
  • 30
    • 0033235098 scopus 로고    scopus 로고
    • Have financial statements lost their relevance?
    • J. Francis K. Schipper Have financial statements lost their relevance? Journal of Accounting Research 37 2 1999 319-352
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 319-352
    • Francis, J.1    Schipper, K.2
  • 31
    • 0000864783 scopus 로고
    • The association between accounting earnings & security returns for large & small firms
    • R.N. Freeman The association between accounting earnings & security returns for large & small firms Journal of Accounting & Economics 9 1987 195-228
    • (1987) Journal of Accounting & Economics , vol.9 , pp. 195-228
    • Freeman, R.N.1
  • 32
    • 0000868739 scopus 로고    scopus 로고
    • The changing time series properties of earnings, cash flows & accruals: Has financial reporting become more conservative?
    • D. Givoly C. Hayn The changing time series properties of earnings, cash flows & accruals: Has financial reporting become more conservative? Journal of Accounting & Economics 29 2000 287-320
    • (2000) Journal of Accounting & Economics , vol.29 , pp. 287-320
    • Givoly, D.1    Hayn, C.2
  • 34
    • 0002604908 scopus 로고    scopus 로고
    • The relevance of the value-relevance literature for financial accounting standard setting
    • R.W. Holthausen R.L. Watts The relevance of the value-relevance literature for financial accounting standard setting Journal of Accounting & Economics 31 2001 3-75
    • (2001) Journal of Accounting & Economics , vol.31 , pp. 3-75
    • Holthausen, R.W.1    Watts, R.L.2
  • 35
    • 21844483689 scopus 로고
    • The incremental information content of capital expenditures
    • J. Kerstein S. Kim The incremental information content of capital expenditures The Accounting Review 70 1995 513-526
    • (1995) The Accounting Review , vol.70 , pp. 513-526
    • Kerstein, J.1    Kim, S.2
  • 36
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analysts ratings of corporate disclosures
    • M. Lang R. Lundholm Cross-sectional determinants of analysts ratings of corporate disclosures Journal of Accounting Research 31 1993 246-271
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 38
    • 0030079993 scopus 로고    scopus 로고
    • The capitalization, amortization, & value relevance of R&D
    • B. Lev T. Sougiannis The capitalization, amortization, & value relevance of R&D Journal of Accounting & Economics 21 1996 107-138
    • (1996) Journal of Accounting & Economics , vol.21 , pp. 107-138
    • Lev, B.1    Sougiannis, T.2
  • 39
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting & how to extend them
    • B. Lev P. Zarowin The boundaries of financial reporting & how to extend them Journal of Accounting Research 37 1999 353-385
    • (1999) Journal of Accounting Research , vol.37 , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 40
    • 33644854836 scopus 로고    scopus 로고
    • Bringing the future forward: The effect of voluntary disclosure on the returns-earnings relation
    • Working paper. University of Michigan
    • Lundholm, R. J., Myers, L. A. (2000). Bringing the future forward: The effect of voluntary disclosure on the returns-earnings relation. Working paper. University of Michigan.
    • (2000)
    • Lundholm, R.J.1    Myers, L.A.2
  • 41
    • 0039767728 scopus 로고
    • Unemployment: Macroeconomic causes and solutions? Or are inflation and the current account constraints on growth?
    • Discussion paper no. 39. Bond University
    • McTaggart, D., Hall, T. (1993). Unemployment: Macroeconomic causes and solutions? Or are inflation and the current account constraints on growth? Discussion paper no. 39. Bond University.
    • (1993)
    • McTaggart, D.1    Hall, T.2
  • 42
    • 0001275593 scopus 로고    scopus 로고
    • Regulation & the valuation relevance of book value & earnings: Evidence from the United States
    • E.T. Nwaeze Regulation & the valuation relevance of book value & earnings: Evidence from the United States Contemporary Accounting Research 15 1998 547-573
    • (1998) Contemporary Accounting Research , vol.15 , pp. 547-573
    • Nwaeze, E.T.1
  • 43
    • 84984180909 scopus 로고
    • Earnings, book values, & dividends in equity valuation
    • J.A. Ohlson Earnings, book values, & dividends in equity valuation Contemporary Accounting Research 1995 661-687
    • (1995) Contemporary Accounting Research , pp. 661-687
    • Ohlson, J.A.1
  • 44
    • 0142109688 scopus 로고    scopus 로고
    • Productivity Commission Report no. 25. Canberra
    • Productivity Commission (2002). Review of automotive assistance. Report no. 25. Canberra.
    • (2002) Review of Automotive Assistance
  • 46
    • 0038731286 scopus 로고    scopus 로고
    • R&D capitalization & value relevance: A commentary
    • J. Ronen R&D capitalization & value relevance: A commentary Journal of Accounting & Public Policy 20 2001 241-254
    • (2001) Journal of Accounting & Public Policy , vol.20 , pp. 241-254
    • Ronen, J.1
  • 48
    • 0001967242 scopus 로고
    • An empirical investigation of accounting methods for goodwill & identifiable intangible assets: 1985-1989
    • G. Wines C. Ferguson An empirical investigation of accounting methods for goodwill & identifiable intangible assets: 1985-1989 Abacus 29 1993 90-105
    • (1993) Abacus , vol.29 , pp. 90-105
    • Wines, G.1    Ferguson, C.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.