Dinuja Perera

Phone+61 2 9850 6086
Emaildinuja.pereramq.eduau

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4 Article

Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises
Perera, D., Chand, P. & Mala, R., 10 Sept 2025, (E-pub ahead of print) In: Journal of Accounting Literature. 20 p.
Research output: Contribution to journal › Article › peer-review
Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports
Perera, D., Chand, P. & Mala, R., 13 Oct 2023, In: Meditari Accountancy Research. 31, 5, p. 1133-1164 32 p.
Research output: Contribution to journal › Article › peer-review
16 Link opens in a new tab Citations (Scopus)
Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium-sized enterprises
Perera, D., Chand, P. & Mala, R., Dec 2020, In: Accounting and Finance. 60, 4, p. 4093-4119 27 p.
Research output: Contribution to journal › Article › peer-review
15 Link opens in a new tab Citations (Scopus)
Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)
Perera, D. & Chand, P., 1 Jun 2015, In: Advances in Accounting. 31, 1, p. 165-178 14 p.
Research output: Contribution to journal › Article › peer-review
50 Link opens in a new tab Citations (Scopus)

1 Presentation

Confirmation Bias in the Reporting Judgments of Accountants when Applying International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs)
Perera, D. (Speaker), Chand, P. (Speaker) & Mala, R. (Speaker)
Apr 2014
Activity: Talk or presentation › Presentation

Dinuja Perera

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Collaborations and top research areas from the last five years

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Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises

Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports

Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium-sized enterprises

Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)

Confirmation Bias in the Reporting Judgments of Accountants when Applying International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs)

Dinuja Perera

Fingerprint

Collaborations and top research areas from the last five years

Research Outputs

Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises

Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports

Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium-sized enterprises

Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)

Activities

Confirmation Bias in the Reporting Judgments of Accountants when Applying International Financial Reporting Standards (IFRS) for Small and Medium-sized Enterprises (SMEs)