25 October 2018

Papers for the IASB Research Forum 2018 now available

The papers that will be discussed at this year’s annual IASB Research Forum are now available. The event is organised in collaboration with the academic journal Abacus and the University of Sydney. It takes place in Sydney, Australia, on 11 and 12 November and brings together 50 academics and 50 non-academics from all over the world.

There are six papers that will be presented by the authors at this year’s Research Forum and followed by a discussion:

Title Researchers
Non-GAAP Earnings and the Earnings Quality Trade-off
Yaowen Shan (University of Technology Sydney), Andrea Ribeiro (University of Technology Sydney) and Stephen Taylor (University of Technology Sydney)

Disclosure Overload? An Empirical Analysis of IFRS Disclosure Requirements

Amitav Saha (University of Notre Dame Australia), Richard Morris (University of New South Wales) and Helen Kang (University of New South Wales)
Equity Financial Assets: A Tool for Earnings Management – A Case Study of Youngor Group
Yuanyuan Guo (University of Nevada), Siqi Lu (Shanghai University of Finance and Economics), Joshua Ronen (New York University) and Jianfang (Jennifer) Ye (Shanghai University of Finance and Economics)

Accounting for Intangibles: Can Capitalization of R&D Reduce Real Effects and Improve Investment Efficiency?

Tami Dinh (University of St Gallen), Baljit K Sidhu (University of Sydney) and Chuan Yu (University of New South Wales)

Extractive Industries Reporting: A Research Review

Sidney J. Gray (University of Sydney), Niclas Hellman (Stockholm School of Economics) and Mariya Ivanova (Stockholm School of Economics)

Independently-certified Industry-specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry

Dean Katselas (Australian National University), Baljit K Sidhu (University of Sydney), Tom Smith (Macquarie University) and Chuan Yu (University of New South Wales)

The Research Forum is just one way the International Accounting Standards Board engages with the academic community to help inform its technical work. More information about how the Board works with academics can be found here.

View the full event program here.

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