Lai, Cheng Y; Li, Yang; Shan, Yaowen; Taylor, Stephen - In: Australian Journal of Management 38 (2013) 3, pp. 491-521
This study investigates the impact of mandatory adoption of international financial reporting standards on accrual reliability. Using a large sample of Australian firm-years drawn from before and after the mandatory adoption of international financial reporting standards, we find that accrual...
