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11 - 12 November 2018

Karstens Conference Centre, 111 Harrington Street, Sydney, 2000 Australia


Each year the International Accounting Standards Board (IASB) hosts a research forum with an academic journal. On 11-12 November 2018, the IASB held its fifth research forum with Abacus at the University of Sydney, Australia.

Additional Information

Attendees consisted of 50 academics and 50 non-academics chosen from standard-setters, regulators, auditors and preparers.

Academic papers chosen by Abacus were presented by their authors. For some sessions a IASB representative and a standard-setter or academic responded, followed by a discussion with the audience. Other sessions were discussed by a panel of subject-matter experts.

Please note that the sound quality varies. Recordings from the panel discussions and the Q&A sessions are not available.


Session 1

Research paper: Non-GAAP Earnings and the Earnings Quality Trade-off

Authors: Yaowen Shan (University of Technology Sydney), Andrea Ribeiro (University of Technology Sydney) and Stephen Taylor (University of Technology Sydney)

  • Presentation 1—Discussant: Jianfang (Jennifer) Ye (Shanghai University of Finance and Economics)
  • Presentation 2—Discussant: Andrew Jackson (University of New South Wales)
  • Presentation 3—Discussant: Tom Scott, IASB member

Session 2

Research paper: Disclosure Overload? An Empirical Analysis of IFRS Disclosure Requirements

Authors: Amitav Saha (University of Notre Dame Australia), Richard Morris (University of New South Wales) and Helen Kang (University of New South Wales)

  • Presentation 1—Discussant: Amitav Saha (University of Notre Dame Australia)
  • Presentation 2—Discussant: Sue Wright (University of Newcastle)
  • Presentation 3—Discussant: Andreas Barckow, DRSC (the German Standard-setter)

Session 3

Research paper: Equity Financial Assets: A Tool for Earnings Management – A Case Study of Youngor Group

Authors: Yuanyuan Guo (University of Nevada), Siqi Lu (Shanghai University of Finance and Economics), Joshua Ronen (New York University) and Jianfang (Jennifer) Ye (Shanghai University of Finance and Economics)

Session 4

Research paper: Accounting for Intangibles: Can Capitalization of R&D Reduce Real Effects and Improve Investment Efficiency?

Authors: Tami Dinh (University of St Gallen), Baljit K Sidhu (University of Sydney) and Chuan Yu (University of New South Wales)

  • Presentation 1—Discussant: Chuan Yu (University of New South Wales)
  • Panel discussion—Panellists: Andrew Porter, Australian Foundation Investment-CFO; Cathie Armour, ASIC-Commissioner; Ishwar Madhyastha, EY Partner specialising in valuatio

Session 5

Research paper: Extractive Industries Reporting: A Research Review

Authors: Sidney J. Gray (University of Sydney), Niclas Hellman (Stockholm School of Economics) and Mariya Ivanova (Stockholm School of Economics)

  • Presentation 1—Discussant: Niclas Hellman (Stockholm School of Economics)
  • Panel discussion—Panellists: Shaun Day, Northern Star, CFO; Graham Yerbury, Realm Resources-CFO; Len Roy, WA Company, Monitoring Committee-Analyst; Denise McComish, KPMG, National Sector Leader, Mining-Auditor

Session 6

Research paper: Independently-certified Industry-specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry

Authors: Dean Katselas (Australian National University), Baljit K Sidhu (University of Sydney), Tom Smith (Macquarie University) and Chuan Yu (University of New South Wales)