IFRS Adoption: costs and benefits for listed Australian companies

Research output: ThesisDoctoral Thesis

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Abstract

Thirdly, is IFRS adoption perceived to be cost-beneficial by Australian companies? Fourthly, what factors can explain between firm differences in perceptions towards the desirability of IFRS adoption by Australian companies? And finally, over time, are Australian firm managers' perceptions towards the desirability of IFRS adoption changing? A longitudinal survey questionnaire approach, directed to Top 400 ASX listed Australian companies, was adopted to capture quantitative and qualitative research data for these questions. The design and implementation of this method followed the principles of the post-positivist research paradigm. A total of 107 (28.2% usable response rate) responses were received to the initial survey which was conducted in late 2005 through early 2006, at a crucial time when most companies were winding up their IFRS transition projects. Next, a total of 59 (21.6% usable response rate) responses were received to the follow up survey conducted in late 2008 through early 2009, during a period when the ongoing impacts of IFRS adoption were emerging. All survey respondents occupied senior positions within their respective companies, which included some of Australia's largest companies and most actively involved in international business activities.
Original languageEnglish
QualificationDoctor of Philosophy
Awarding Institution
  • Charles Sturt University
Supervisors/Advisors
  • Bisman, Jayne, Co-Supervisor
  • Mathews, Martin, Co-Supervisor
Award date31 Jan 2013
Place of PublicationAustralia
Publisher
Publication statusPublished - 2013

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