Diversity in IFRS reporting: The Case of Japanese subsidiaries and Australian Peer Companies

Diversity in IFRS reporting: The Case of Japanese subsidiaries and Australian Peer Companies

Author: zant worldpress

This 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

Total Reviews: 0

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