Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia

Keyphrases

• Australia 100%
• Japan 100%
• Accounting Standards 62%
• Generally Accepted Accounting Principles 62%
• Reporting Practices 25%
• Japanese Subsidiaries 25%
• Income Tax 12%
• Financial Statements 12%
• First Nations Australians 12%
• Tax Benefits 12%
• Financial Reporting 12%
• Information Disclosure 12%
• Institutional Context 12%
• Accounting Regulation 12%
• International Financial Reporting Standards 12%
• Reporting Entity 12%
• Australian Firms 12%
• Wide Scope 12%
• Country of Origin 12%
• Institutional Factors 12%
• Monetary Value 12%
• Disclosure Requirements 12%
• Japanese Version 12%
• IFRS Implementation 12%
• Subsidiary Companies 12%
• Local Subsidiaries 12%
• Public Listed Companies 12%
• Financial Instruments 12%
• Tax Provision 12%
• Company Profit 12%
• Japanese multinational Corporations 12%
• Net Profit 12%
• Employee Benefits 12%

Social Sciences

• Australia 100%
• Japan 100%
• Accounting Standard 62%
• Legislation 12%
• Annual Report 12%
• Multinational Corporation 12%
• Country of Origin 12%
• Institutional Factors 12%
• International Financial Reporting Standards 12%
• Subsidiary Company 12%
• Financial Statement 12%
• Financial Instrument 12%

Economics, Econometrics and Finance

• Financial Instrument 5%
• Employee Benefits 5%