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An empirical evaluation of accounting income numbers
Accounting theorists have generally evaluated the usefulness of accounting practices by the extent of their agreement with a particular analytic model. The model may consist of only a few assertions… Expand
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
In this paper we present an index designed to capture differences between countries in relation to the institutional setting for financial reporting, specifically the auditing of financial statements… Expand
Do Better-Governed Australian Firms Make More Informative Disclosures?
We investigate whether and if so, how, corporate governance 'quality' -super-1 is related to the information flows from a company and how the share market and its agents respond. Specifically, we… Expand
An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States
This study investigates the extent of compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states (Bahrain, Oman, Kuwait, Qatar, Saudi… Expand
Fixed Asset Revaluations and Managerial Incentives
The study attempts to explain why Australian companies revalue their fixed assets, when a revaluation, by itself, has no discernible direct effect on cash flows and is costly to carry out. A… Expand
Stock return seasonalities and the tax-loss selling hypothesis: analysis of the arguments and Australian evidence
Abstract A ‘tax-loss selling’ hypothesis has frequently been advanced to explain the ‘January effect’ reported in this issue by Keim. This paper concludes that U.S. tax laws do not unambiguously… Expand
International Financial Reporting Standards: what are the benefits?
- P. Brown
- 4 July 2011
When countries have announced plans to adopt IFRS in lieu of the standards that had applied previously, they have referred to a number of benefits, mostly to do with equity markets. So it is not… Expand
Price clustering on the Australian Stock Exchange
Abstract Price clustering is manifest in some prices being observed more frequently than others, when underlying value is uniformly distributed over the range of admissible prices. It is frequently… Expand
Some Preliminary Findings on the Association between the Earnings of a Firm, Its Industry, and the Economy
The purpose of this paper is to investigate whether there is some "significant" -degree of association between the earnings of an individual finn, the earnings of other firms in its industry, and the… Expand
A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU
Abstract The adoption of International Financial Reporting Standards (IFRS) is supported in many countries because it may improve the quality and international comparability of financial reporting.… Expand