The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study
By John Goodwin, Kamran Ahmed, Richard Heaney. 2008
132 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/2e5b5d494d0412e85a4d653d5123410fe7e7d559
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Philip Brown
- Jayne M. Godfrey
- K. Chalmers
- Greg Clinch
- A. Vafaei
- D. Taylor
- Kamran Ahmed
- Diogenis Baboukardos
In Strategy and Management
- Philip Brown
- K. Chalmers
- Greg Clinch
- Jayne M. Godfrey
- A. Vafaei
- D. Taylor
- Kamran Ahmed
- Diogenis Baboukardos
Citations in the corpus
- Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, methodology): “In contrast, Goodwin et al. (2008) report no evidence of combined IFRS book value of equity and earnings being more value-relevant than local GAAP equivalents for Australian firms.”
- International Financial Reporting Standards: what are the benefits? (2011, background): “…study found no evidence that IFRS earnings and BVE are more value-relevant than the corresponding Australian GAAP (A-GAAP) measures, but closer inspection revealed that again the goodwill component of the difference between IFRS and A-GAAP did improve value relevance (Goodwin et al. 2008).”
- The value relevance of intellectual capital disclosures (2011, background): “2001), during IFRS adoption by many European and Asia-Pacific countries in 2005-2006 (e.g. Hung and Subramanyam, 2007; Goodwin et al., 2008; Barth et al., 2008), and since IFRS adoption (e.”