Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies
The study investigated whether the adoption of International Financial Reporting Standards (IFRS) and the financial crisis effected the accounting quality of Australian listed companies. Earning management, timely loss recognition and value relevance are used to evaluate accounting quality. It is fo...
| Main Author: | |
|---|---|
| Format: | Thesis |
| Published: |
Curtin University
2020
|
| Online Access: | http://hdl.handle.net/20.500.11937/81670 |
| _version_ | 1848764403187449856 |
|---|---|
| author | Alappatt, Thomas Mathew |
| author_facet | Alappatt, Thomas Mathew |
| author_sort | Alappatt, Thomas Mathew |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The study investigated whether the adoption of International Financial Reporting Standards (IFRS) and the financial crisis effected the accounting quality of Australian listed companies. Earning management, timely loss recognition and value relevance are used to evaluate accounting quality. It is found that both the events have not affected the accounting quality because of the quality of Australian Accounting Standards Board standards used before adoption of IFRS and a good regulatory system in Australia. |
| first_indexed | 2025-11-14T11:18:48Z |
| format | Thesis |
| id | curtin-20.500.11937-81670 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:18:48Z |
| publishDate | 2020 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-816702020-11-13T06:29:02Z Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies Alappatt, Thomas Mathew The study investigated whether the adoption of International Financial Reporting Standards (IFRS) and the financial crisis effected the accounting quality of Australian listed companies. Earning management, timely loss recognition and value relevance are used to evaluate accounting quality. It is found that both the events have not affected the accounting quality because of the quality of Australian Accounting Standards Board standards used before adoption of IFRS and a good regulatory system in Australia. 2020 Thesis http://hdl.handle.net/20.500.11937/81670 Curtin University fulltext |
| spellingShingle | Alappatt, Thomas Mathew Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies |
| title | Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies |
| title_full | Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies |
| title_fullStr | Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies |
| title_full_unstemmed | Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies |
| title_short | Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies |
| title_sort | impact of adoption of international financial reporting standards and financial crisis on accounting quality of australian listed companies |
| url | http://hdl.handle.net/20.500.11937/81670 |