Browsing by Author "Wyatt Anne"

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Browsing by Author "Wyatt Anne"

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  • Accounting for intangible investments 
    Wyatt Anne; Abernethy Margaret (CPA Australia, 2008)
    The traditional categorisation of expenditures evident in many firms' charts of accounts and financial statements does not identify and measure expenditures on intangible investment separately from tangible investment and ...
  • An accounting perspective 
    Wyatt Anne (Edward Elgar Publishing, 2006)
  • Accounting recognition of intangible assets: theory and evidence on economic determinants 
    Wyatt Anne (American Accounting Association, 2005)
    This paper examines the extent to which management makes accounting choices to record intangible assets based on their insights into the underlying economics of their firm. It exploits a setting in which management has ...
  • The association between busy directors and acquisition performance 
    Sim Luch; Wells Peter; Wyatt Anne (AFAANZ, 2009)
    This paper addresses the question of whether independent directors of the bidding firm are effective monitors during acquisitions and whether this effectiveness is impaired when the independent directors serve on multiple ...
  • The association between technological conditions and the market value of equity 
    Matolcsy Zoltan; Wyatt Anne (American Accounting Association, 2008)
    The objective of this study is to provide evidence on how technological innovation conditions underlying the firm's investments drive earnings growth and, hence, market value of equity. Technologies develop and flourish ...
  • Capitalisation and Intangibles: a Review of Current Practice and the Regulatory Framework 
    Matolcsy Zoltan; Stokes Donald; Wyatt Anne (Entomological Society of America, 2007)
    This paper reports on capitalisation practices of Australian managers for a large sample offirms in the 1993-97 period, and on accounting regulatory issues in relation to intangibles during and after this period. The ...
  • Capitalized intangibles and financial analysts 
    Matolcsy Zoltan; Wyatt Anne (Carfax Publishing, 2002)
    We examine whether firms that capitalize a higher proportion of their underlying intangible assets have higher analyst following, lower dispersion of analysts’ earnings forecasts and more accurate earnings forecasts ...
  • How do analysts forecast earnings? 
    Lambert David; Matolcsy Zoltan; Wyatt Anne (AFAANZ, 2009)
    This paper examines the question of how analysts forecast earnings. We examine the determinants of analysts¿ forecasts of both short and long run earnings. The paper is motivated by the importance of analyst forecasts as ...
  • Stock option use by Australian IPOs 
    Ren Siewan; Wright Anna; Wyatt Anne (Elsevier Ltd, 2012)
    This paper examines the use of stock options by Australian IPOs. Stock options in this setting exhibit heterogeneity of 'in the moneyness' attributes. We can therefore identify . incentive 'out of the money' options and . ...
  • Techniques for measuring intangible capital: a review of current practice 
    Hunter Laurie; Webster Elizabeth; Wyatt Anne (Wiley-Blackwell Publishing Asia, 2005)
    t is argued that the approaches and unofficial metrics which have been developed to fill the error in the official information systems have limited scope for widespread use. The batteries of intellectual capital (IC) ...
  • Using prospectus and IP information to evaluate IPO characteristics and performance 
    Wyatt Anne (AFAANZ, 2008)
    This study contributes new evidence from a unique data set and setting on the usefulness of the mandatory ¿proposed use of proceeds¿ disclosures in the IPO prospectus, for explaining underpricing and post-listing performance. ...
  • What financial and non-financial information on intangibles is value relevant? A review of the evidence 
    Wyatt Anne (Institute of Chartered Accountants in England and Wales, 2008)
    This paper evaluates what we have learned about the relevance and reliability of financial and non-financial information on intangibles from the value-relevance literature. Because value-relevance studies do not easily ...