Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting

Australian Journal of Management

Volumn 39, Issue 2, 2014, Pages 265-291

  Wee, Marvin ^a   Tarca, Ann ^a   Chang, Millicent ^a  

^a UNIVERSITY OF WESTERN AUSTRALIA   (Australia)

Author keywords

AASB 101; AASB 1047; continuous disclosure regime; International Financial Reporting Standards (IFRS); M40; M41; transition reconciliation; value relevance

Indexed keywords

EID: 84900340352     PISSN: 03128962     EISSN: 13272020     Source Type: Journal    
DOI: 10.1177/0312896213481366     Document Type: Article

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