Readability of notes to the financial statements and the adoption of IFRS

Esther Cheung

Research output: Contribution to journalMeeting abstract

Abstract

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.
Original languageEnglish
Pages (from-to)20-21
Number of pages2
JournalExpo 2012 Higher Degree Research : book of abstracts
Publication statusPublished - 2012
EventHigher Degree Research Expo (8th : 2012) - Sydney
Duration: 12 Nov 201213 Nov 2012

Keywords

  • Readability
  • Complexity and length of financial reports
  • Notes to the financial statement
  • IFRS

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