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

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