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 language | English |
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Pages (from-to) | 25-42 |
Number of pages | 18 |
Journal | Global Review of Accounting and Finance |
Volume | 7 |
Issue number | 1 |
Publication status | Published - 2016 |