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Dirty surplus accounting flows and valuation errors: discussion
Tarca, Ann - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 345-353
Persistent link: https://www.econbiz.de/10003537484
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International convergence of accounting practices : choosing between IAS and US GAAP
Tarca, Ann - In: Journal of international financial management and accounting 15 (2004) 1, pp. 60-91
Persistent link: https://www.econbiz.de/10001908255
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Power and environmental reporting-practice in business networks
Bayne, Lyndie; Purchase, Sharon; Tarca, Ann - In: Accounting, Auditing & Accountability Journal 32 (2019) 2, pp. 632-657
Purpose: The purpose of this paper is twofold: first, the use of power in a business network context is investigated, in relation to companies’ environmental reporting and practice choices. Second, the environmental reporting-practice portrayal gap is examined, focussing on...
Persistent link: https://www.econbiz.de/10012065413
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External auditors' evaluation of a management's expert's credibility : Evidence from Australia
Agrawal, Prerana; Tarca, Ann; Woodliff, David - In: International Journal of Auditing 24 (2020) 1, pp. 90-109
Persistent link: https://www.econbiz.de/10012191333
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The IASB and Comparability of International Financial Reporting : Research Evidence and Implications
Tarca, Ann - In: Australian Accounting Review 30 (2020) 4, pp. 231-242
Persistent link: https://www.econbiz.de/10012408561
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Business Combinations under Common Control : Filling a Gap in IFRS Standards
Tarca, Ann - In: Australian Accounting Review 31 (2021) 4, pp. 321-327
Persistent link: https://www.econbiz.de/10012809280
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IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
Cairns, David; Massoudi, Dianne; Taplin, Ross H.; Tarca, Ann - 2011
This study investigates the use of fair value measurement by 228 listed companies in the UK and Australia around the time of adoption of IFRS from 1 January 2005. We test whether within and between country comparability in policy choices (as measured by T indices) has changed in relation to (a)...
Persistent link: https://www.econbiz.de/10009440405
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Accounting for financial instruments with characteristics of debt and equity: finding a way forward
Fargher, Neil; Sidhu, Baljit K.; Tarca, Ann; van Zyl, … - In: Accounting & Finance 59 (2018) 1, pp. 7-58
Persistent link: https://www.econbiz.de/10012087313
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A commentary on issues relating to the enforcement of international financial reporting standards in the EU
Brown, Philip; Tarca, Ann - 2008
Persistent link: https://www.econbiz.de/10003715856
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Converging to International Accounting Standards: views from Japan
Kaneko, Sei-Ichi; Tarca, Ann - In: Australian accounting review 18 (2008) 3, pp. 209-223
Persistent link: https://www.econbiz.de/10003771591