IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

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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...

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Bibliographic Details
Main Authors:	Cairns, D., Massoudi, D., Taplin, Ross, Tarca, A.
Format:	Journal Article
Published:	Academic Press 2011
Subjects:	Between country comparability Within country comparability Fair value measurement Accounting policy choice T index
Online Access:	http://hdl.handle.net/20.500.11937/29925

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