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IFRS Non-GAAP Earnings Disclosures and Fair Value Measurement

Malone, Lance - 2016

We investigate IFRS non-GAAP earnings adjustments for fair value remeasurements made by companies and analysts and the usefulness of these disclosures for analysts. Examining Australian listed (ASX 200) companies during 2008-2010 (576 firm-years), we find that companies disclosing non-GAAP...

Persistent link: https://www.econbiz.de/10013004343

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

Cairns, David; Massoudi, Dianne; Taplin, Ross; Tarca, Ann - In: The British accounting review : the journal of the … 43 (2011) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10008989546

Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences

D'Arcy, Anne; Tarca, Ann - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 203-226

Persistent link: https://www.econbiz.de/10011931070

IFRS non-GAAP earnings disclosures and fair value measurement

Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97

Persistent link: https://www.econbiz.de/10011563663

Discussion of "IFRS non-GAAP earnings disclosures and fair value measurement"

Cheng, C. S. Agnes - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 99-112

Persistent link: https://www.econbiz.de/10011574180