Search Results - "Tarca, Ann"

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy by Brown, Philip, Preiato, John, Tarca, Ann

“…In this paper we present an index designed to capture differences between countries in relation to the institutional setting for financial reporting,…”
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IFRS adoption and analysts' earnings forecasts: Australian evidence by Cotter, Julie, Tarca, Ann, Wee, Marvin

“…We study 145 large listed Australian firms to explore the impact of international financial reporting standards (IFRS) adoption on the properties of analysts’…”
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El caso de las normas contables globales: argumentos y evidencias by Tarca, Ann

“…Este artículo resume los argumentos a favor de un conjunto común de normas de contabilidad y las fuerzas que han promovido la adopción de las Normas…”
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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany by Tarca, Ann, Morris, Richard D., Moy, Melissa

“…This study examines the relationship between use of international accounting standards and companies’ source of finance. We investigate the proposition…”
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The IASB and Comparability of International Financial Reporting: Research Evidence and Implications by Tarca, Ann

“…One motivation for the adoption of International Financial Reporting Standards (IFRS) is to improve the comparability of financial information presented by…”
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Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom by BROWN, PHILIP, TARCA, ANN

“…This article provides a review of the activities of two quite different types of national enforcement body, the U.K.'s Financial Reporting Review Panel (FRRP)…”
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Business Combinations under Common Control: Filling a Gap in IFRS Standards by Tarca, Ann

“…The aim of this paper is to explain the International Accounting Standards Board's (IASB) preliminary views for accounting for business combinations under…”
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Discussion of Isidro, O'Hanlon and Young by Tarca, Ann

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A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards by Preiato, John, Brown, Philip, Tarca, Ann

“…Academics and practitioners agree that the enforcement of accounting standards has an important role in promoting high quality financial reporting and…”
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Converging to International Accounting Standards: Views from Japan by Kaneko, Sei-Ichi, Tarca, Ann

“…Many countries, including the European Union member states and Australia, adopted international accounting standards in 2005. This year was also critical in…”
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Cross‐country diversity and non‐IFRS financial performance measures by Clinch, Greg, Tarca, Ann, Wee, Marvin

“…We investigate the disclosure of non‐IFRS performance measures by 400 companies from eight countries using IFRS Standards (Australia, France, Germany, Hong…”
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Politics, Processes and the Future of Australian Accounting Standards by Brown, Philip, Tarca, Ann

“…The perspective of public interest and interest group theories of regulation is adopted to consider the future of Australian accounting standards following…”
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Managerial ownership, audit firm size, and audit fees: Australian evidence by Shan, Yuan George, Troshani, Indrit, Tarca, Ann

“…We analyze the extent to which managerial ownership is associated with auditor selection and the audit firm’s assessed overall risk of audit clients. We test…”
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ASIC actions: canaries for poor corporate governance? by da Silva Rosa, Raymond, Filippetto, Jennifer, Tarca, Ann

“…Purpose - The purpose of this study is to investigate whether companies subject to an Australian Securities and Investment Commission (ASIC) action have poorer…”
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International Convergence of Accounting Practices: Choosing between IAS and US GAAP by Tarca, Ann

“…This study examines reporting practices of a sample of foreign listed and domestic‐only listed companies from the United Kingdom, France, Germany, Japan and…”
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Power and environmental reporting-practice in business networks by Bayne, Lyndie, Purchase, Sharon, Tarca, Ann

“…Purpose The purpose of this paper is twofold: first, the use of power in a business network context is investigated, in relation to companies’ environmental…”
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2005 - it's here, ready or not: a review of the Australian financial reporting framework by Brown, Philip, Tarca, Ann

“…The current financial reporting framework in Australia is examined by considering three groups that are involved in the production of companies' financial…”
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External auditors' evaluation of a management's expert's credibility: Evidence from Australia by Agrawal, Prerana, Tarca, Ann, Woodliff, David

“…The Australian Securities and Investments Commission (ASIC) has concerns that auditors are not adequately evaluating the reliability of the work of…”
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Ten Years of IFRS: Practitioners' Comments and Suggestions for Research by Brown, Philip, Tarca, Ann

“…A growing body of research is evaluating the widespread adoption of IFRS. The aim of this paper is to link the findings of academic research with feedback from…”
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The Effect of Measurement Subjectivity Classifications on Analysts' Use of Persistence Classifications When Forecasting Earnings Items by Hewitt, Max, Tarca, Ann, Yohn, Teri Lombardi

“…Earnings items are typically classified in financial reports based on their persistence and measurement subjectivity. Archival research examines investors' use…”
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