The results question the timeliness and usefulness of financial statement disclosure, even in a setting where disclosure was mandated by accounting standards (AASB 1047 and AASB 1) and firms had strong incentives to provide information to analysts....
ispermittedforpersonalandnon-commercialuseonly.FurtherinformationandrequestsforauthorisationtoreproduceforcommercialpurposesoutsideAustraliashouldbeaddressedtotheInternationalAccountingStandardsCommitteeFoundationat.iasb.AASB101-compiled3CONTENTSCONTENTSCOMPILATIONDETAILSCOMPARISONWITHIAS1ACCOUNTINGSTANDARDAASB101PRESENTATIONOF...
IFRS adoption and analysts' earnings forecasts: Australian evidence. Accounting and Finance, 52(2), 395-419.DASKE, H. & GEBHARDT, G. 2006. International Financial Reporting Standards And Experts' Perceptions Of Disclosure Quality. Abacus, 42, 461-498.Cotter, J., A. Tarca, and M. Wee. ...