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Readability of notes to the financial statements and the adoption of IFRS / by Esther Cheung and James Lau

By: Cheung, Esther.
Contributor(s): Lau, James.
Series: Australian Accounting Review.Publisher: United Kingdom, Wiley-Blackwell, Edition: 26 (2), June 2016.Description: 162-176, 15 pages.Subject(s): International financial reporting standards | Financial reporting | Financial statements | AustraliaOnline resources: Download from Online Journals Summary: Examines the association between the readability of financial disclosures and the adoption of International Financial Reporting Standards in Australia. Indicates that financial reports are lengthier but more readable in the post-IFRS period.
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Examines the association between the readability of financial disclosures and the adoption of International Financial Reporting Standards in Australia. Indicates that financial reports are lengthier but more readable in the post-IFRS period.

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