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Add  An assessment of the implementation of fair value accounting in the Australian agricultural sector
Authors: He, Liyu
Date: 2016
Subject Keyword: Fair value -- Accounting | Agriculture -- Accounting | Accounting -- Standards -- Australia | fair value | IAS 41
Language: eng
Resource Type: Thesis PhD
Identifier: http://hdl.handle.net/1959.14/1247628
Description: Empirical thesis.
Full Text: Full Text
Add  The Impact of AASB 8 operating segments on analysts’ earnings forecasts : Australian evidence
Authors: He, Liyu | Evans, Elaine | He, Rong
Date: 2016
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/1194028
Description: This paper evaluates the impact of firms’ adoption of AASB 8 segment disclosure rules on analysts’ earnings forecasts. It examines whether providing more disaggregated segment information following th ... More
Reviewed: Reviewed
Add  Fair value accounting and the objective of general purpose financial reporting : the case of agriculture in Australia
Authors: He, Liyu | Wright, Susan | Evans, Elaine
Date: 2011
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/176053
Description: 1 page(s)
Reviewed: Reviewed
Add  The Explanatory and predictive abilities of fair-value earnings for future cash flows
Authors: He, Liyu
Date: 2010
Subject Keyword: fair-value earnings | measurement inputs | cash flow prediction and explanation
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/134589
Description: Purpose: The recent move towards fair-value accounting (FVA) indicates the belief of accounting standard setters that fair value information is decision useful, and hence meets the objective of genera ... More
Add  What makes a board independent? Australian evidence
Authors: He, Liyu | Wright, Sue | Evans, Elaine | Crowe, Susan
Date: 2009
Subject Keyword: 150100 Accounting, Auditing and Accountability | Australia | best practice | Boards of Directors | corporate governance | financial management
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/145982
Description: The purpose of this paper is to determine what aspects of board independence, in terms of board structure and characteristics of non-executive directors (NEDs), are associated with effective monitorin ... More
Reviewed: Reviewed
Add  Does better corporate governance result in lower earnings management?
Authors: He, Liyu | Wright, Sue | Evans, Elaine
Date: 2007
Subject Keyword: 150103 Financial Accounting
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/24004
Description: 5 page(s)
Add  Earnings management in Australia under new ASX corporate governance guidelines
Authors: He, Liyu | Wright, Sue | Evans, Elaine | Crowe, Sue
Date: 2007
Subject Keyword: 150102 Auditing and Accountability
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/88970
Description: The current Australian corporate reporting and governance environment provides a setting in which effective monitoring of management should occur. It is widely viewed that such monitoring is necessary ... More
Reviewed: Reviewed
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