Financial reports should present clear and easily comprehensible information to investors, yet there are uncertainties regarding the impact of financial report readability after the adoption of IFRS. Therefore, this study examines the association between readability, firm performance and IFRS in Australia by assessing: (1) the impact of the adoption of IFRS on readability of Notes to the financial statements in an Australian context, and (2) the interaction effect between IFRS and firm performance on readability.
|Number of pages||2|
|Journal||Expo 2012 Higher Degree Research : book of abstracts|
|Publication status||Published - 2012|
|Event||Higher Degree Research Expo (8th : 2012) - Sydney|
Duration: 12 Nov 2012 → 13 Nov 2012
- Complexity and length of financial reports
- Notes to the financial statement