Lai, Cheng Y; Li, Yang; Shan, Yaowen; Taylor, Stephen - In: Australian Journal of Management 38 (2013) 3, pp. 491-521
This study investigates the impact of mandatory adoption of international financial reporting standards on accrual … financial reporting standards, we find that accrual reliability declined significantly after mandatory international financial … accrual reliability during the post international financial reporting standards period. Our results contrast with evidence …