Financial reports should present clear and easily comprehensible information to investors, yet there are uncertainties regarding the impact of financial report readability after the adoption of IFRS. Therefore, this study examines the association between readability, firm performance and IFRS in Australia by assessing: 1. the impact of the adoption of IFRS on readability of Notes to the financial statements in an Australian context, and 2. the interaction effect between IFRS and firm performance on readability.1 page(s
This study examines the association between changes in reported financial performance resulting from...
How has the mandatory adoption in 2005 of International Financial Reporting Standards in (IFRS) affe...
This paper attempts to find the impact of firm performance on annual report readability. This stu...
Financial reports should present clear and easily comprehensible information to investors, yet there...
Purpose: Financial reports should present clear and easily comprehensible information to investors, ...
Thesis by publication.Bibliography: leaves 206-219.Chapter 1. Introduction -- Chapter 2. An historic...
It has been more than ten years since Australia adopted IFRS. It is time to ask some big questions: ...
Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Aust...
We investigate whether the adoption of IFRS increases the value relevance of accounting information ...
We examine whether the readability of financial statement footnotes in the annual report is informat...
We investigate whether the adoption of IFRS increases the value relevance of accounting information ...
This study investigates the impact of mandatory adoption of International Financial Reporting Standa...
This paper reviews the literature on the effects of International Financial Reporting Standards (IFR...
© 2018 Accounting and Finance Association of Australia and New Zealand. This study investigates the ...
International Financial Reporting Standards (IFRS) are widely recognized as having higher quality th...
This study examines the association between changes in reported financial performance resulting from...
How has the mandatory adoption in 2005 of International Financial Reporting Standards in (IFRS) affe...
This paper attempts to find the impact of firm performance on annual report readability. This stu...
Financial reports should present clear and easily comprehensible information to investors, yet there...
Purpose: Financial reports should present clear and easily comprehensible information to investors, ...
Thesis by publication.Bibliography: leaves 206-219.Chapter 1. Introduction -- Chapter 2. An historic...
It has been more than ten years since Australia adopted IFRS. It is time to ask some big questions: ...
Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Aust...
We investigate whether the adoption of IFRS increases the value relevance of accounting information ...
We examine whether the readability of financial statement footnotes in the annual report is informat...
We investigate whether the adoption of IFRS increases the value relevance of accounting information ...
This study investigates the impact of mandatory adoption of International Financial Reporting Standa...
This paper reviews the literature on the effects of International Financial Reporting Standards (IFR...
© 2018 Accounting and Finance Association of Australia and New Zealand. This study investigates the ...
International Financial Reporting Standards (IFRS) are widely recognized as having higher quality th...
This study examines the association between changes in reported financial performance resulting from...
How has the mandatory adoption in 2005 of International Financial Reporting Standards in (IFRS) affe...
This paper attempts to find the impact of firm performance on annual report readability. This stu...