Australia's Switch to International Financial Reporting Standards: A Perspective from Account Preparers
By Stewart Jones, A. Higgins. 2006
138 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/a469f8dd761a89ec95a2ec7153c82501cc12e0a1
How researchers see this paper
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In Accounting
- Kamran Ahmed
- Xi Li
- Emmanuel T. De George
- John Goodwin
- Richard Heaney
- L. Shivakumar
- Ray Ball
- Valeri V. Nikolaev
In Finance
- Emmanuel T. De George
- John Goodwin
- Xi Li
- Kamran Ahmed
- Richard Heaney
- L. Shivakumar
- Tarun Chordia
- Doron Avramov
Citations in the corpus
- Impact of International Financial Reporting Standard adoption on key financial ratios (2009, unknown): “© The Authors Journal compilation © 2009 AFAANZ The present paper contributes to the literature on the economic consequences of IFRS adoption (e.g. Bartov et al ., 2005; Hope et al ., 2005; Daske and Gebhardt, 2006; Ding et al ., 2006; Jones and Higgins, 2006; Barth et al ., 2008) by investigating t”
- The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study (2008, background): “The majority of executives expected earnings to be negatively affected while less than half expected a positive effect on the financial position of their firms (Jones and Higgins, 2006).”
- A review of the IFRS adoption literature (2016, background): “Based on a survey of 60 managers from Australia’s top 200 corporations, Jones and Higgins (2006) report that companies viewed their external auditors as the most involved party in the IFRS adoption process.”