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    Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies

    Alappatt M 2020.pdf (3.073Mb)
    Access Status
    Open access
    Authors
    Alappatt, Thomas Mathew
    Date
    2020
    Supervisor
    Abey Puthenvilayil Philip
    Anba Krishnan
    Type
    Thesis
    Award
    PhD
    
    Metadata
    Show full item record
    Faculty
    Curtin Malaysia
    School
    Curtin Malaysia
    URI
    http://hdl.handle.net/20.500.11937/81670
    Collection
    • Curtin Theses
    Abstract

    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.

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