Value-relevance of intangibles-driven earnings and financial information : a Singapore’s perspective.
Toi, Pearline Miao Chuen.
Toh, Soo Ling.
Date of Issue2004
College of Business (Nanyang Business School)
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.
Final Year Project (FYP)
Nanyang Technological University