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

Sachi SUGIYAMA, Jesmin ISLAM

    Research output: Contribution to journalArticlepeer-review

    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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