CompiledAASBStandardAASB101PresentationofFinancialStatementsThiscompiledStandardappliestoannualreportingperiodsbeginningonorafter1January2010.Earlyapplicationispermitted.Itincorporatesrelevantamendmentsmadeuptoandincluding25June2009.Preparedon1December2009bythestaffoftheAustralianAccountingStandardsBoard.AASB101-compiled2COPYRIGHT...
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.doi:10.1111/j.1467-629X.2010.00392.x...
International Financial Reporting Standards (IFRS)analysts’ forecasts error and dispersionAASB 1047 and AASB 101 IFRS transition disclosureWe study 145 large listed Australian firms to explore the impact of IFRS adoption on the properties of analysts' forecasts and the role of firm disclosure about...