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The Cost of Implementing New Accounting Standards : The Case of IFRS Adoption in Australia
Loyeung, Anna - 2016
time. Focusing on the transition to the International Financial Reporting Standards (IFRS), we provide evidence on the … a learning process as later adopters of IFRS report less errors compared to early adopters in the financial reporting …
Persistent link: https://www.econbiz.de/10012979777
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Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
Sugiyama, Sachiko; Islam, Jesmin - In: Advances in accounting : a research annual 35 (2016), pp. 143-158
Persistent link: https://www.econbiz.de/10011720121
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The cost of implementing new accounting standards : the case of IFRS adoption in Australia
Loyeung, Anna; Matolcsy, Zoltan; Weber, Joseph; Wells, Peter - In: Australian journal of management 41 (2016) 4, pp. 611-632
Persistent link: https://www.econbiz.de/10011583102
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The phoenix rises : the Australian accounting standards board and IFRS adoption
Howieson, Bryan - In: Journal of international accounting research 16 (2017) 2, pp. 127-154
Persistent link: https://www.econbiz.de/10011781316
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Politics of Financial Reporting and the Consequences for the Public Sector
Ryan, Christine Merle; Guthrie, James; Day, Ron - 2007
Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of … accounting standard setters at all important stages of standard setting in Australia. It concludes by arguing that, given this …
Persistent link: https://www.econbiz.de/10014222533
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Non-IFRS earnings reporting in highlights of annual reports : evidence from Australia
Zhao, Chang - 2023
Persistent link: https://www.econbiz.de/10014293064
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Value relevance of accounting information for intangible-intensive industries and the impact of scale : the US evidence
Ciftci, Mustafa; Darrough, Masako N.; Mashruwala, Raj - In: European accounting review 23 (2014) 2, pp. 199-226
Persistent link: https://www.econbiz.de/10011505822
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Accounting issues in the new economy
Wallison, Peter J. - In: New economy handbook, (pp. 455-468). 2003
Persistent link: https://www.econbiz.de/10001832193
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Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale : The US Evidence
Ciftci, Mustafa - 2017
The structural shift in the US from a tangible- to an intangible-intensive economy raises a concern that GAAP-based reporting might have lost its usefulness to investors. Amir and Lev (1996) argue that accounting information is not useful for intangible-intensive firms. In contrast, Collins et...
Persistent link: https://www.econbiz.de/10012974337