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This paper seeks to focus on the efforts of the National Library of Singapore (NLS) to make accessible resources to users who may not come to the library physically or resources that the library may not hold or own, and to discuss some of the initiatives launched by the NLS in the past five years, including the encyclopedic Singapore Infopedia, the landmark collaborative project between the NLS and Singapore Press Holdings (SPH) that initiated NewspaperSG, and the Singapore Memory Project, a nationwide initiative to build a national digital collection of materials about Singapore.

The paper takes a descriptive approach.

With libraries the world over facing the challenge of meeting the needs of users in improving access, the National Library of Singapore (NLS) has, in the past decade, sought to explore ways in which remote reference services can be improved and access to its collections in the online space enhanced.

The paper gives an insight into the latest developments at the National Library aimed at servicing its remote users.

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects the value relevance of R&D outlays between profit- and loss-reporting firms.

An empirical analysis based on Ohlson’s (1995) framework is used. A total of 54,421 firm-year observations of Indian listed firms from financial years 1992–2016 constitute the study sample.

The findings suggest that the difference in the value relevance of earnings and the book value of equity between profit- and loss-reporting firms is more significant in non-intangible intensive firms than in intangible firms. Specifically, earnings are more value relevant in profit-reporting and non-intangible intensive firms, whereas book value of equity is more value relevant in loss-reporting and intangible intensive firms. The results also suggest that the difference in the incremental value relevance of R&D information between profit- and loss-making firms is higher in intangible intensive firms than in non-intangible intensive firms.

The findings of this study can help managers, standard-setters and investors make effective decisions.

This study offers insights into the impact of intangible intensity on the value relevance of aggregated and disaggregated accounting information between profit- and loss-making firms in institutional settings where capitalization of R&D expenditures is allowed.