...Fei Song; Jianan Zhou Purpose This paper addresses the role of principles-based accounting standards as a potential mechanism for reducing firms' time delay of annual reporting disclosure while improving the timeliness of accounting information. The paper also contributes to the existing...

... Emerald Publishing Limited Licensed re-use rights only Fair-value accounting Disclosure Recognition Accounting standards Commercial lender Behavioral judgement In my view, Warne has investigated an important issue in accounting that is heatedly debated among the accounting community...

...Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Tony van Zijl; Keitha Dunstan Purpose This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS‐based accounting standards named FRS. Design/methodology/approach It is hypothesize...

... Harmonization IFRS McNemar test Split C‐Index Bootstrapping significance test Australia Hong Kong United Kingdom Financial reporting Accounting Accounting standards In recent years, a large number of countries across the world have amended their national accounting regulations to reflect...

...Tyrone M. Carlin; Nigel Finch; Khairil Faizal Khairi Purpose The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment...

.... All sample firms had a financial year ending 30 June 2005. Grantley Taylor can be contacted at: grantley.taylor@cbs.curtin.edu.au © Emerald Group Publishing Limited 2008 Disclosure Corporate governance Accounting standards Australia Australia formally adopted...

... tolerances for ambiguity might make different decisions in the face of similar accounting standards and circumstances. Interestingly, the results from the research suggest that differences in ambiguity tolerance are attributable to events occurring while students are studying. Originality/value...

...‐financial companies for the financial year 1998. A total of 91 disclosure items were selected from 13 common IAS‐based accounting standards. The I index and chi‐square statistics are used to measure the degree of disclosure harmonization. Findings The values of the I index show a relatively higher...