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Keywords: Value relevance
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Journal Articles
Is the balance sheet method of deferred tax informative?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (1): 20–31.
Published: 15 January 2020
...Kim Mear; Michael Bradbury; Jill Hooks Purpose This study aims to compare the value relevance of the recognised deferred tax elements under International Accounting Standard 12 (IAS 12): Income Taxes (balance sheet method) relative to the taxes payable (flow through) method. It also...
Journal Articles
Converting financial statements: operating to capitalised leases
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2017) 29 (1): 34–54.
Published: 06 February 2017
...Wei Xu; Robyn Alexandra Davidson; Chee Seng Cheong Purpose The purpose of this paper is to examine how capitalising operating leases under IFRS 16/AASB 16 affects the financial statements and value relevance of financial information. In doing so, limitations of exiting methods are highlighted...
