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 language | English |
|---|---|
| Pages (from-to) | 27 |
| Number of pages | 1 |
| Journal | Expo 2013 Higher Degree Research : book of abstracts |
| Publication status | Published - 2013 |
| Event | Higher Degree Research Expo (9th : 2013) - Sydney Duration: 5 Nov 2013 → 7 Nov 2013 |
Keywords
- Readability
- Complexity and length of financial reports
- Notes to the financial statement
- IFRS