IASB Research Forum 2018

Format of the forum

Attendees consisted of 50 academics and 50 non-academics chosen from standard-setters, regulators, auditors and preparers.

Academic papers chosen by Abacus were presented by their authors. For some sessions a IASB representative and a standard-setter or academic responded, followed by a discussion with the audience. Other sessions were discussed by a panel of subject-matter experts.

Please note that the sound quality varies. Recordings from the panel discussions and the Q&A sessions are not available.

Agenda 

Session 1

Research paper: Non-GAAP Earnings and the Earnings Quality Trade-off

Authors: Yaowen Shan (University of Technology Sydney), Andrea Ribeiro (University of Technology Sydney) and Stephen Taylor (University of Technology Sydney)

• Presentation 1—Discussant: Jianfang (Jennifer) Ye (Shanghai University of Finance and Economics)
• Presentation 2—Discussant: Andrew Jackson (University of New South Wales)
• Presentation 3—Discussant: Tom Scott, IASB member

Session 2

Research paper: Disclosure Overload? An Empirical Analysis of IFRS Disclosure Requirements

Authors: Amitav Saha (University of Notre Dame Australia), Richard Morris (University of New South Wales) and Helen Kang (University of New South Wales)

• Presentation 1—Discussant: Amitav Saha (University of Notre Dame Australia)
• Presentation 2—Discussant: Sue Wright (University of Newcastle)
• Presentation 3—Discussant: Andreas Barckow, DRSC (the German Standard-setter)

Session 3

Research paper: Equity Financial Assets: A Tool for Earnings Management – A Case Study of Youngor Group

Authors: 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)

• Presentation 1—Discussant: Yuanyuan Guo (University of Nevada)
• Presentation 2—Discussant: Eagle Zhang (University of Sydney)
• Presentation 3—Discussant: Ann Tarca, IASB member

Session 4

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

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

• Presentation 1—Discussant: Chuan Yu (University of New South Wales)
• Panel discussion—Panellists: Andrew Porter, Australian Foundation Investment-CFO; Cathie Armour, ASIC-Commissioner; Ishwar Madhyastha, EY Partner specialising in valuatio

Session 5

Research paper: Extractive Industries Reporting: A Research Review

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

• Presentation 1—Discussant: Niclas Hellman (Stockholm School of Economics)
• Panel discussion—Panellists: Shaun Day, Northern Star, CFO; Graham Yerbury, Realm Resources-CFO; Len Roy, WA Company, Monitoring Committee-Analyst; Denise McComish, KPMG, National Sector Leader, Mining-Auditor

Session 6

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

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

• Presentation 1—Discussant: Tom Smith (Macquarie University)
• Presentation 2—Discussant: Marlene Plumlee (University of Utah)
• Presentation 3—Discussant: Kris Peach, AASB member