IFRS3, Value Relevance of Acquired Intangible Assets and Institutional Quality
This talk examines the value relevance of intangible assets acquired during business combinations under the International Financial Reporting Standard (IFRS) 3, and consequently, ascertains the extent to which the quality of the broader underlying institutional environment moderates their value relevance.
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Speaker Bios
Dr Dimu Ehalaiye is a Senior Lecturer with the School of Accountancy, Massey University, New Zealand. His current research interests focus on financial accounting and reporting, accounting in financial institutions, accounting in emerging markets, accounting standards setting and public sector accounting. His research has been published in prominent journals like Pacific-Basin Finance Journal, Applied Economics, Emerging Markets Finance and Trade, Australian Accounting Review and Pacific Accounting Review.