Diversity in IFRS Reporting: The Case of Japanese Subsidiaries and Australian Peer Companies

Sachi SUGIYAMA, Jesmin ISLAM

Research output: Contribution to journalArticle

Abstract

This study investigates financial reporting during 2000–2010 for unlisted, 75 Japanese subsidiary companies and 189 Australian peer companies. The results show that the adoption of International Financial Reporting Standards was not always effective in reducing financial reporting diversity.
Original languageEnglish
Pages (from-to)25-42
Number of pages18
JournalGlobal Review of Accounting and Finance
Volume7
Issue number1
Publication statusPublished - 2016

Fingerprint

Financial reporting
Peers
International Financial Reporting Standards
Subsidiaries

Cite this

@article{71833edb194c4c07bb71511728e97149,
title = "Diversity in IFRS Reporting: The Case of Japanese Subsidiaries and Australian Peer Companies",
abstract = "This study investigates financial reporting during 2000–2010 for unlisted, 75 Japanese subsidiary companies and 189 Australian peer companies. The results show that the adoption of International Financial Reporting Standards was not always effective in reducing financial reporting diversity.",
keywords = "International Financial Reporting Standards (IFRS), Financial reporting diversity, Japan, Australia.",
author = "Sachi SUGIYAMA and Jesmin ISLAM",
year = "2016",
language = "English",
volume = "7",
pages = "25--42",
journal = "Global Review of Accounting and Finance",
issn = "1838-1413",
number = "1",

}

Diversity in IFRS Reporting: The Case of Japanese Subsidiaries and Australian Peer Companies. / SUGIYAMA, Sachi; ISLAM, Jesmin.

In: Global Review of Accounting and Finance, Vol. 7, No. 1, 2016, p. 25-42.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Diversity in IFRS Reporting: The Case of Japanese Subsidiaries and Australian Peer Companies

AU - SUGIYAMA, Sachi

AU - ISLAM, Jesmin

PY - 2016

Y1 - 2016

N2 - This study investigates financial reporting during 2000–2010 for unlisted, 75 Japanese subsidiary companies and 189 Australian peer companies. The results show that the adoption of International Financial Reporting Standards was not always effective in reducing financial reporting diversity.

AB - This study investigates financial reporting during 2000–2010 for unlisted, 75 Japanese subsidiary companies and 189 Australian peer companies. The results show that the adoption of International Financial Reporting Standards was not always effective in reducing financial reporting diversity.

KW - International Financial Reporting Standards (IFRS)

KW - Financial reporting diversity

KW - Japan

KW - Australia.

M3 - Article

VL - 7

SP - 25

EP - 42

JO - Global Review of Accounting and Finance

JF - Global Review of Accounting and Finance

SN - 1838-1413

IS - 1

ER -