Has Australian financial reporting become more conservative over time?
Year of publication: |
2013
|
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Authors: | Lai, Cheng ; Lu, Meiting ; Shan, Yaowen |
Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 53.2013, 3, p. 731-761
|
Subject: | Earnings | Accruals | Conservatism | Asymmetric timeliness | IFRS | Australien | Australia | Bilanzpolitik | Accounting policy | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Jahresabschluss | Financial statement |
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