Intangible assets, IFRS and analysts' earnings forecasts

The authors are grateful to the Australian Research Council (ARC), CPA Australia and Monash University for research grants that funded aspects of this study. This research was conducted while Jayne Godfrey was a member of the Department of Accounting and Finance, Monash University. We also acknowledge the comments and suggestions from seminar participants at Deakin University, the University of Western Australia and University of Technology Sydney. Zi Wei acknowledges the support by grants from the Joint Construction Project of Beijing Municipal Commission of Education and Project 211 (Phase-III) Fund of Central University of Finance and Economics, China