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

• Main Authors: Tan, Yanyi., Toi, Pearline Miao Chuen., Toh, Soo Ling.
• Other Authors: Goh, Chye Tee
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Intangibles
• Online Access: http://hdl.handle.net/10356/9500
• Institution: Nanyang Technological University

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...