Karstens Conference Centre, 111 Harrington Street, Sydney, 2000 Australia
Each year the International Accounting Standards Board (IASB) hosts a research forum with an academic journal. On 11-12 November 2018, the IASB held its fifth research forum with Abacus at the University of Sydney, Australia.
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.
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)
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)
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)
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)
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)
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)