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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