01 August 2019

Publication of papers presented at the IASB Research Forum, Sydney, November 2018

Academic papers presented at the IASB Research Forum 2018, held in Sydney, Australia, in October are now available in Abacus Volume 55, Issue 1.

Those papers are:

  • Non‐GAAP Earnings and the Earnings Quality Trade‐off
    • Andrea Ribeiro, Yaowen Shan, Stephen Taylor
  • Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature
    • Sidney J. Gray, Niclas Hellman, Mariya N. Ivanova
  • Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?
    • Tami Dinh, Baljit K. Sidhu, Chuan Yu
  • Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry
    • Dean Katselas, Baljit K. Sidhu, Tom Smith, Chuan Yu
  • Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation
    • Yuanyuan Guo, Siqi Lu, Joshua Ronen, Jianfang Ye
  • Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements
    • Amitav Saha, Richard D. Morris, Helen Kang
  • Is Financial Reporting Still Useful? Australian Evidence
    • Michael Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

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. Access Volume 55, Issue 1 of Abacus here.

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