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Implementing IFRS in local government: value adding or additional pain?
Pilcher, Robyn; Dean, Graeme - In: Qualitative Research in Accounting & Management 6 (2009) 3, pp. 180-196
governments in all states of Australia, this research reports on interviews within Australia's largest state – New South Wales … implementation the impact of IFRS – both in Australia and, in the future, in other countries – where local government is implementing … government in Australia, and possibly the world. It utilises both survey and interview instruments within an institutional theory …
Persistent link: https://www.econbiz.de/10014987896
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An historical review of quality in financial reporting in Australia
Cheung, Esther; Evans, Elaine; Wright, Sue - In: Pacific Accounting Review 22 (2010) 2, pp. 147-169
Purpose – Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by … provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative … characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004. Design …
Persistent link: https://www.econbiz.de/10014968701
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Goodwill impairment testing under IFRS: a false impossible shore?
Carlin, Tyrone M.; Finch, Nigel - In: Pacific Accounting Review 23 (2011) 3, pp. 368-392
Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to … associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia. Originality … paper provides a baseline study of compliance quality at the inception of IFRS in Australia.  …
Persistent link: https://www.econbiz.de/10014968727
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The views of managers from a local coastal council on sustainability reporting issues: An Australian-based case study
Sciulli, Nick - In: Qualitative Research in Accounting & Management 8 (2011) June, pp. 139-160
a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how …
Persistent link: https://www.econbiz.de/10009318561
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The views of managers from a local coastal council on sustainability reporting issues
Sciulli, Nick - In: Qualitative Research in Accounting & Management 8 (2011) 2, pp. 139-160
a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how …
Persistent link: https://www.econbiz.de/10014987934
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The suitability of the small and medium-sized enterprises in Dubai to the requirements of International Financial Reporting Standards
Nassar, Mahmoud; Nimer, Khalil; Islam, Abu Reza Momammad - In: International journal of economics and business … 20 (2020) 1, pp. 41-58
Persistent link: https://www.econbiz.de/10012271088
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The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES): Suitability for small businesses in Ghana
Aboagye-Otchere, Francis; Agbeibor, Juliet - In: Journal of Financial Reporting and Accounting 10 (2012), pp. 190-214
Purpose – The purpose of this paper is to assess the suitability of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES) for small businesses (micro entities and SMEs) in Ghana by assessing their need for the IFRS for SMEs and the appropriateness...
Persistent link: https://www.econbiz.de/10010611026
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Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS-required disclosure): The case of financial institutions in Kuwait
Alanezi, Faisal S.; Alfaraih, Mishari M.; Alrashaid, Eyad A. - In: Journal of Economic and Administrative Sciences 28 (2012) 2, pp. 109-129
Purpose – The purpose of this paper is to examine the use of a dual-audit/joint-audit process and the level of compliance with IFRS in listed Kuwaiti financial institutions. Design/methodology/approach – An OLS-regression model was used to test the relationship among dual-audit/joint-audit...
Persistent link: https://www.econbiz.de/10010814492
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Market assessment of intangibles and voluntary disclosure about innovation: the incidence of IFRS
Ledoux, Marie-Josée; Cormier, Denis - In: Review of Accounting and Finance 12 (2013) July, pp. 286-304
Purpose – The purpose of this paper is to investigate the incidence of International Financial Reporting Standard (IFRS) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach – The authors develop three regression models. The first...
Persistent link: https://www.econbiz.de/10010814977
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Accounting systems in Poland and Croatia - comparative study
Zyznarska-Dworczak, Beata; Mamić Sačer, Ivana - In: Zagreb international review of economics & business 22 (2019) 1, pp. 55-72
Persistent link: https://www.econbiz.de/10012174140