What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence

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• Anne Wyatt is Associate Professor at the School of Accounting, University of Technology, Sydney. E‐mail: [email protected]. She is grateful to the Editor, Pauline Weetman, and an anonymous referee, and Pete Clarkson, David Emanuel, Paul Healy, Richard Macve, Andy Stark, Stephen Zeff, and ICAEW staff, Robert Hodgkinson and Brian Singleton‐Green, for helpful comments on drafts of this paper. Support from the ICAEW and the School of Accounting, University of Technology, Sydney is gratefully acknowledged. Thanks to Mark Russell for the timely research assistance.
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