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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  Opportunistic use of fair value accounting and corporate governance
Authors: He, Liyu (Colly)
Date: 2013
Subject Keyword: fair value | earnings management | executive compensation | corporate governance
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/273361
Description: The study examines whether managers use the discretion and flexibility available under fair value accounting provided in AASB 141 – Agriculture, to report higher profits. Is executive pay sensitive to ... More
Add  The Case for economic and accounting dualism : towards reconciling the Japanese accounting system with the global trend of fair value accounting
Authors: Tsunogaya, Noriyuki | Okada, Hiromasa | Patel, Chris
Date: 2011
Subject Keyword: fair value | International Financial Reporting Standards (IFRS) | Japanese accounting system | accounting regulation | contextual factors
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/178675
Description: Over the last thirty years in particular, a number of papers have examined various issues concerning the Japanese accounting system. However, previous research has largely ignored the importance of Ja ... More
Reviewed: Reviewed
Add  Fair value impairment testing under IFRS : examining Australia's disclosure quality
Authors: Carlin, Tyrone M | Finch, Nigel | Ford, Guy W
Date: 2008
Subject Keyword: 150100 Accounting, Auditing and Accountability | fair value | impairment | goodwill | AASB 136 | earnings management
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/79556
Description: This paper examines the use of the fair value approach to impairment testing pursuant to IFRS by a sample of large listed Australian corporations. A mounting body of literature has criticised the theo ... More
Reviewed: Reviewed
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