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Has Australian financial reporting become more conservative over time?
Lai, Cheng, (2013)
Non-IFRS earnings reporting in highlights of annual reports : evidence from Australia
Zhao, Chang, (2023)
How did IFRS 15 affect the revenue recognition practices and financial statements of firms? : evidence from Australia and New Zealand
Kabir, Humayun, (2022)
The Rise and Demise of Abnormal Items
Cameron, Robyn, (2008)
Were regulatory changes in reporting “abnormal items” justified? : Evidence of intra‐period classificatory earnings management practices in Australia
Cameron, Robyn, (2012)
Were regulatory changes in reporting "abnormal items" justified? : evidence of intra-period classificatory earnings management practices in Australia