Global Review of Accounting and FinanceVol. 7. No. 1. , March 2016, Pages: 25 – 42
Diversity in IFRS reporting: The Case of Japanese subsidiaries and Australian Peer CompaniesThis study investigates financial reporting during 2000– 2010 for unlisted, 75 Japanese subsidiary companies and 189 Australian peer companies. The results show that the adoption of International Financial Reporting Standards was not always effective in reducing financial reporting diversity.
Key Words: International Financial Reporting Standards (IFRS); Financial reporting diversity; Japan; Australia
JEL Codes: M40; M41