Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

By K. Chalmers, Greg Clinch, Jayne M. Godfrey. 2008

132 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/1bc8c617905a33133404728d48896cc02ee0311e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jayne M. Godfrey
2. K. Chalmers
3. Greg Clinch
4. Dianne Massoudi
5. David Cairns
6. Ross H. Taplin
7. A. Tarca
8. Philip Brown

In Finance

1. Jayne M. Godfrey
2. K. Chalmers
3. Greg Clinch
4. A. Tarca
5. Diogenis Baboukardos
6. Carmelo Reverte

Citations in the corpus

• IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia (2011, background): “For further discussion, see Chalmers, Clinch, and Godfrey (2008) and Cheung, Evans, and Wright (2008). study to measure comparability under IFRS.”
• Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, methodology): “Chalmers et al. (2008) find that IFRS goodwill (local GAAPidentifiable intangible assets) measures increase (decrease) in value relevance under IFRS, which is consistent with a goodwill impairment regime and a more conservative accounting treatment for identifiable intangibles having higher and…”