IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia
This study investigates the use of fair value measurement by 228 listed companies in the UK and Australia around the time of adoption of IFRS from 1 January 2005. We test whether within and between country comparability in policy choices (as measured by T indices) has changed in relation to (a) mand...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
Academic Press
2011
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/29925 |