Academic papers presented at the IASB Research Forum 2018, held in Sydney, Australia, in October are now available in Abacus Volume 55, Issue 1.
Those papers are:
- Non‐GAAP Earnings and the Earnings Quality Trade‐off
- Andrea Ribeiro, Yaowen Shan, Stephen Taylor
- Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature
- Sidney J. Gray, Niclas Hellman, Mariya N. Ivanova
- Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?
- Tami Dinh, Baljit K. Sidhu, Chuan Yu
- Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry
- Dean Katselas, Baljit K. Sidhu, Tom Smith, Chuan Yu
- Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation
- Yuanyuan Guo, Siqi Lu, Joshua Ronen, Jianfang Ye
- Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements
- Amitav Saha, Richard D. Morris, Helen Kang
- Is Financial Reporting Still Useful? Australian Evidence
- Michael Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck
Forum 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. Access Volume 55, Issue 1 of Abacus here.
