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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