Macquarie University, Sydney Macquarie University ResearchOnline

Showing items 1 - 14 of 14.

Add to Quick Collection   All 14 Results

  • First
  • Previous
  • 1
  • Next
  • Last
Sort:
 Add All Items to Quick Collection
Date: 2015
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1052212
Description: Research on how accountants could increase their confidence in interpreting and applying International Financial Reporting Standards (IFRS) is lacking. This study examines whether the accuracy of judg ... More
Reviewed: Reviewed
Authors: Han, Yingying
Date: 2015
Language: eng
Resource Type: Thesis MRes
Identifier: http://hdl.handle.net/1959.14/1071651
Description: Theoretical thesis.
Full Text: Full Text
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/230097
Description: This study examines whether Australian financial reporting became more conservative over the period of 1993-2009. Unlike the United States and European evidence in Givoly and Hayn (2000) and Grambovas ... More
Reviewed: Reviewed
Date: 2013
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/271729
Description: This article examines the effect of increased corporate information disclosure on stock liquidity. Using the adoption of International Financial Reporting Standards (IFRS) in Italy as a natural experi ... More
Reviewed: Reviewed
Authors: Cheung, Esther
Date: 2013
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/273242
Description: 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. ... More
Authors: Cheung, Esther
Date: 2012
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/203860
Description: 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. ... More
Authors: Cheung, Esther
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/179781
Description: Purpose: 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 ... More
Authors: Cheung, Esther
Date: 2010
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134527
Description: Purpose: Financial reports should present clear and easily comprehensible information to investors, yet no prior studies have examined financial report readability after the adoption of IFRS. Therefor ... More
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/1145862
Description: In the convergence process with the development and adoption of International Financial Reporting Standards (IFRS) as national standards, exercise of accountants' professional judgment has increasingl ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: MGSM Working Papers In Management Collection
Identifier: http://hdl.handle.net/1959.14/93438
Description: Cover title.
Full Text: Full Text
Date: 2007
Language: eng
Resource Type: Journal Of Applied Research In Accounting And Finance Collection
Identifier: http://hdl.handle.net/1959.14/99207
Description: By convention, the quality of an audit is understood to relate to the joint probability that its conduct results in the detection and reporting of material financial statement errors. Early research i ... More
Full Text: Full Text
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/116418
Description: This article examines the political processes surrounding public sector accounting standard setting, in particular, the Australian decision to adopt sector-neutral International Financial Reporting St ... More
Reviewed: Reviewed
  • First
  • Previous
  • 1
  • Next
  • Last