The Choice of Fiscal Year-End in Australia

Lu, Meiting; Saune, Naibuka; Shan, Yaowen

doi:10.2139/ssrn.2195166

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2018

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“…However, for most companies whose reporting period is other than 31 December (Lu et al. ), a year‐end in the following year (e.g., the period ending 30 June 2006) is treated as the base year for studies of IFRS reporting in the Australian context. Hereafter, the first cohort of IFRS reporters is referred to as the ‘2006’ reporters.…”

Section: Methodsmentioning

confidence: 99%

Compliance Over Time by Australian Firms with IFRS Disclosure Requirements

Wang

2018

Australian Accounting Review

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Prior literature indicates that compliance with International Financial Reporting Standards (IFRS) is not complete in many countries. This study examines practice under the Australian version of IFRS by measuring compliance with the disclosure requirements of eight standards. The study focuses on data drawn from the consolidated financial statements of a sample of the top 200 Australian listed companies. To enable a time-series analysis of compliance over time, this study examines three reporting years: 2006, 2010 and 2014. This research identifies material non-compliance among Australian companies, finding that some disclosure items appear to be neglected by companies, such as some of the requirements of AASB 137 Provisions. This non-compliance raises questions about accounting and audit quality in Australia. It may suggest poor regulatory oversight.

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Section: Methodsmentioning

confidence: 99%

Compliance Over Time by Australian Firms with IFRS Disclosure Requirements

Wang

2018

Australian Accounting Review

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The Choice of Fiscal Year-End in Australia

Cited by 1 publication

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Compliance Over Time by Australian Firms with IFRS Disclosure Requirements

Compliance Over Time by Australian Firms with IFRS Disclosure Requirements

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