The value relevance of voluntary disclosure of intangibles : evidence from East Asia
While the traditional accounting model is widely believed to inadequately account for intangibles, managers can voluntarily provide information about them. Based on a sample of companies from East Asia, this thesis investigates the role of voluntary non-financial disclosure about intangibles in a va...
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ResearchSpace@Auckland
2011
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| Online Access: | http://hdl.handle.net/2292/6638 |