Value-relevance of intangibles-driven earnings and financial information : a Singapore’s perspective.

The aim of the study is to investigate the relevance of financial information and non-financial measure in Singapore context. Seeking to use a non-financial measure that reflects the important attributes of intangibles, we adopted and modified Lev’s intangibles metrics as an estimate of intangible a...

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Bibliographic Details
Main Authors: Tan, Yanyi., Toi, Pearline Miao Chuen., Toh, Soo Ling.
Other Authors: Goh, Chye Tee
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9500
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Institution: Nanyang Technological University
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Summary:The aim of the study is to investigate the relevance of financial information and non-financial measure in Singapore context. Seeking to use a non-financial measure that reflects the important attributes of intangibles, we adopted and modified Lev’s intangibles metrics as an estimate of intangible assets contribution to earnings.