Anne Wyatt

University of Queensland

Professor

4072 Brisbane, Queensland

Australia

  • University of Queensland

    • Email
    • Tel: 61 0419125779
    • Fax: 61 7 33656988
SCHOLARLY PAPERS

18

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Scholarly Papers (18)

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1.

What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence

Accounting and Business Research, Vol. 38, No. 3, pp. 217-256, 2008
Number of pages: 103 Posted: 10 Mar 2008 Last Revised: 18 Jan 2012
Anne Wyatt
University of Queensland
Downloads 788 (30,416)
Citation 14

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relevance, reliability, intangibles information, value relevance

2.

Accounting for Intangible Investments

Forthcoming in Australian Accounting Review
Number of pages: 33 Posted: 10 Mar 2008 Last Revised: 26 Mar 2009
Anne Wyatt and Margaret A. Abernethy
University of Queensland and University of Melbourne, Department of Accounting
Downloads 467 (60,413)

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intangible investment, expenditures, accounting, property rights

3.

Accounting for Investments in Human Capital: A Review

Number of pages: 51 Posted: 10 Sep 2010
Anne Wyatt and Hermann Frick
University of Queensland and University of Queensland - Business School
Downloads 381 (77,017)
Citation 1

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Human Capital Investment Incentives, Accounting for Human Capital Investment

4.

Is There Useful Information in the ‘Use of Proceeds’ Disclosures in IPO Prospectuses?

Downloads 237 (129,076)
Citation 2

Is There Useful Information in the ‘Use of Proceeds’ Disclosures in IPO Prospectuses?

Accounting and Finance, 2013, Forthcoming
Number of pages: 48 Posted: 06 Jan 2013
Anne Wyatt
University of Queensland
Downloads 237 (128,571)

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Initial public offering, Prospectus, Intended use of the proceeds, Survival, Value and performance

Is There Useful Information in the ‘Use of Proceeds’ Disclosures in IPO Prospectuses?

Accounting & Finance, Vol. 54, Issue 2, pp. 625-667, 2014
Number of pages: 43 Posted: 05 Jun 2014
Anne Wyatt
University of Queensland
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Initial public offering, Intended use of the proceeds, Prospectus, Survival, Value and performance

5.

Accounting for Expenditure on Intangibles

Downloads 231 (132,424)
Citation 2

Accounting for Expenditure on Intangibles

Abacus, Forthcoming
Number of pages: 62 Posted: 18 Jan 2012
Anne Wyatt, Laurie Hunter and Elizabeth Webster
University of Queensland, University of Glasgow - Department of Business and Management and Swinburne University of Technology
Downloads 231 (131,954)

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Economics, Accounting, Expenditure on intangibles, Rate of return

Accounting for Expenditure on Intangibles

Abacus, Vol. 48, Issue 1, pp. 104-145, 2012
Number of pages: 42 Posted: 14 Mar 2012
Laurie Hunter, Elizabeth Webster and Anne Wyatt
University of Glasgow - Department of Business and Management, Swinburne University of Technology and University of Queensland
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Accounting, Economics, Expenditure on intangibles, Rate of return

6.

Do Board Characteristics Influence the Shareholders’ Assessment of Risk for Small and Large Firms?

Number of pages: 63 Posted: 26 Mar 2009 Last Revised: 07 Aug 2012
Jonathon Christy, Zoltan Matolcsy, Anna Wright and Anne Wyatt
University of Technology Sydney (UTS) - Faculty of Business, University of Technology, Sydney, University of Technology Sydney (UTS) and University of Queensland
Downloads 191 (158,552)

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Board of director characteristics, Economic stage of development, Shareholders’ assessment of economic and agency risks, Volatility of stock returns

7.

Insights from the Failure of the Countrywide Financial Corporation

Number of pages: 37 Posted: 08 Jun 2013
Willoe Freeman, Peter Alfred Wells and Anne Wyatt
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and University of Queensland
Downloads 167 (178,712)

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Mortgage Loan Securitization, Financial Reporting, Executive compensation

8.

Accounting Recognition of Intangible Assets: Theory and Evidence on Economic Determinants

Accounting Review, Forthcoming
Number of pages: 48 Posted: 17 Feb 2005 Last Revised: 16 Dec 2015
Anne Wyatt
University of Queensland
Downloads 157 (188,283)
Citation 2

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Technology, Property Rights, Intangible Assets, Financial Reporting

9.

Analysts’ Earnings Forecasts and Technological Conditions in the Firm's Investment Environment

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 24 Jan 2015
David Lambert, Zoltan P. Matolcsy and Anne Wyatt
London Business School, University of Technology Sydney (UTS) - School of Accounting and University of Queensland
Downloads 64 (345,619)
Citation 1

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Technological conditions within industries, Investment opportunities, Analysts’ forecasts

10.

Stock Option Use by Australian IPOs

Journal of Contemporary Accounting & Economics, 2012, 8, 1-22
Number of pages: 58 Posted: 31 Mar 2011 Last Revised: 09 Mar 2017
Siewan Ren, Anna Wright and Anne Wyatt
KMPG Global Ltd. - KPMG Advisory, University of Technology Sydney (UTS) and University of Queensland
Downloads 60 (356,986)

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Stock options, Initial public offering, Agency contract, Incentives and rewards, Firm performance

11.

Capitalised Intangibles and Financial Analysts

Accounting and Finance, Forthcoming
Number of pages: 31 Posted: 31 Aug 2005 Last Revised: 18 Jan 2012
Zoltan Matolcsy and Anne Wyatt
University of Technology, Sydney and University of Queensland
Downloads 60 (356,986)

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Intangible Assets, Analyst Following, Forecast Dispersion, Forecast Errors

12.

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets

Downloads 54 (375,664)
Citation 2

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets

Forthcoming, Abacus 2017
Number of pages: 46 Posted: 07 Mar 2017
Willoe Freeman, Peter Alfred Wells and Anne Wyatt
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and University of Queensland
Downloads 54 (381,568)

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Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets

Abacus, Vol. 53, Issue 2, pp. 180-210, 2017
Number of pages: 31 Posted: 03 Jun 2017
Willoe Freeman, Peter Alfred Wells and Anne Wyatt
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and University of Queensland
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Citation 1
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Asset securitization, Fair value accounting model, Measurement uncertainty, Underlying asset type

13.

An Analysis of the Implications of Diversity for Students' First Level Accounting Performance

Accounting and Finance, Vol. 43, pp. 365-393, November 2003
Number of pages: 29 Posted: 15 Dec 2003
Michaela Rankin, Mark Silvester, Mark Vallely and Anne Wyatt
Monash University, University of Southern Queensland, University of Southern Queensland - Faculty of Business and University of Queensland
Downloads 39 (428,883)
Citation 1
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14.

The Association between Technological Conditions and the Market Value of Equity

Accounting Review, Forthcoming
Number of pages: 56 Posted: 11 Sep 2007 Last Revised: 16 Dec 2015
Zoltan Matolcsy and Anne Wyatt
University of Technology, Sydney and University of Queensland
Downloads 28 (477,803)
Citation 2

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technological innovation conditions, market value of equity, technology success rate, technology complexity, technology development period, earnings

15.

Capitalized Intangibles and Financial Analysts

Accounting and Finance, Vol. 46, No. 3, pp. 457-479, September 2006
Number of pages: 23 Posted: 18 Aug 2006
Zoltan Matolcsy and Anne Wyatt
University of Technology, Sydney and University of Queensland
Downloads 20 (522,565)
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16.

Legal and Accounting Regulatory Framework for Corporate Groups: Implications for Insolvency in Group Operations

Company and Securities Law Journal, (1998) Volume 16, 424-450
Posted: 09 Mar 2017
Anne Wyatt and Rosalind F Mason
University of Queensland and Queensland University of Technology - Faculty of Law

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17.

Do Board Characteristics Influence the Shareholders' Assessment of Risk for Small and Large Firms?

Abacus, Vol. 49, Issue 2, pp. 161-196, 2013
Number of pages: 36 Posted: 04 Jun 2013
Jonathan A. Christy, Zoltan Matolcsy, Anna Wright and Anne Wyatt
University of Oxford, University of Technology, Sydney, University of Technology Sydney (UTS) and University of Queensland
Downloads 0 (670,601)
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Board of director characteristics, Economic stage of development, Shareholders' assessment of economic and agency risks, Volatility of stock returns

18.

An Analysis of Factors Influencing Asset Writedowns

Accounting and Finance, Vol. 38, pp. 157-179, 1998
Posted: 18 May 2010 Last Revised: 09 Mar 2017
Julie Cotter, Donald J. Stokes and Anne Wyatt
University of Southern Queensland, Monash University and University of Queensland

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Asset writedowns, Managerial incentives and constraints