Fifth Research Forum - papers available
Oct 25, 2018
On October 25, 2018, the International Accounting Standards Board (the Board) posted the papers to be presented and discussed at its fifth Research Forum on November 11 and 12, 2018 in Sydney, Australia.
The two days will see the presentation of six academic papers, followed either by a response of an academic and an IASB/AASB representative or by a panel discussion. In both cases, the audience will be invited to participate in the discussion. The papers include the following:
- Non-GAAP Earnings and the Earnings Quality Trade-off
- Disclosure Overload? An Empirical Analysis of IFRS Disclosure Requirements
- Equity Financial Assets: A Tool for Earnings Management – A Case Study of Youngor Group
- Accounting for Intangibles: Can Capitalization of R&D Reduce Real Effects and Improve Investment Efficiency?
- Extractive Industries Reporting: A Research Review
- Independently-certified Industry-specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry
Review the press release on the Board's website.