Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting
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DOI: 10.1177/0312896213481366
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Cited by:
- Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
- Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
- Millicent Chang & Andrew B. Jackson & Marvin Wee, 2018. "A review of research on regulation changes in the Asia‐Pacific region," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 635-667, September.
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More about this item
Keywords
AASB 1047; AASB 101; continuous disclosure regime; International Financial Reporting Standards (IFRS); transition reconciliation; value-relevance;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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