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Second IASB Research Forum

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21 Aug 2015

On 11 October 2015, the second IASB Research Forum will be held in Hong Kong offering an interdisciplinary platform for academics from around the world to exchange their views with peers and with members of the International Accounting Standards Board (IASB) on topics that address the interaction between international financial reporting requirements, policy and the functioning of capital markets. The topic of the second research forum will be 'Consequences of IFRS for Capital Markets, Managers, Auditors and Standard-setters'.

The Research Forum will feature six paper presentations:

  • Other Comprehensive Income: A Review and Directions for Future Research
  • Non - GAAP Earnings Disclosures and IFRS
  • The Impact of IFRS Goodwill Reporting on Financial Analysts’ Equity Valuation Judgements: Some Experimental Evidence
  • Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures
  • Unrealized Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behaviour in the Era of Fair Value Accounting
  • An Evaluation of Asset Impairments by Australian Firms and Whether This Was Impacted by AASB 136

There will also be a panel discussion on 'The Role of Financial Statements in Reporting Financial Performance' with panelists Mary Barth (Stanford University), Gary Biddle (University of Hong Kong), Hans Hoogervorst (IASB), and Katherine Schipper (Duke University).

Please click for more information and the full programme on the IASB website.

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