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...

We outline policy recommendations to overcome or mitigate the most important binding constraints that are preventing Loreto, in Peruvian Amazonia, from developing sustainable and inclusive employment and economic growth.We rely on highly granular databases to map the productive ecosystem of...

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...

This study investigates the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on accrual reliability (Richardson et al. 2005). Using a large sample of Australian firm years drawn from before and after the mandatory adoption of IFRS, we find that accrual...

Loreto is a place of contrasts. Located on the western flank of the Amazon jungle, it is by far Peru’s largest state in terms of size, but also among those with the lowest population density. Its capital, the city of Iquitos, sits on the western bank of the Amazon River, surrounded by...