...Ralph Adler; Carolyn Stringer; Max Yap Purpose The valuation and pricing of information assets often presents managers with substantial challenges. Information assets are usually highly unique, lack objective price benchmarks, have a high potential for piracy, can be simultaneously accessed...

...Kristen Anderson; Kerrie Woodhouse; Alan Ramsay; Robert Faff Purpose The purpose of this paper is to test the persistence and pricing of earnings, free cash flows (FCF) and accruals using Australian data. In response to arguments concerning omitted variables in the Mishkin test, it seeks...