SME Reporting in Australia: Where to Now for Decision-usefulness?-Reference-Cited by-同舟云学术

SME Reporting in Australia: Where to Now for Decision-usefulness?

Published:2017-06-07 Issue:2 Volume:28 Page:251-265
ISSN:1035-6908
Container-title:Australian Accounting Review
language:en
Short-container-title:Australian Accounting Review

Author:

Handley Karen¹,Wright Sue¹,Evans Elaine¹

Affiliation:

1. Macquarie University

Funder

Institute of Chartered Accountants Australia

Publisher

Wiley

Subject

Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12179/fullpdf

Reference73 articles.

1. Australian Accounting Standards Board (AASB) 2009 ‘Differential Financial Reporting - Reducing Disclosure Requirements’ http://www.aasb.gov.au/admin/file/content105/c9/AASB_Consultation_Paper.pdf

2. Australian Accounting Standards Board (AASB) 2010a An Update on the Differential Reporting Project’ http://www.aasb.gov.au/admin/file/content102/c3/Differential_Reporting_Project_Update_13_July_2010.pdf

3. Australian Accounting Standards Board (AASB) 2013 ‘Amendments to the Australian Conceptual Framework’ http://www.aasb.gov.au/admin/file/content105/c9/AASB_CF_2013-1_12-13.pdf

4. Australian Accounting Standards Board (AASB) 2015 ‘An Update on the Differential Reporting Project’ http://www.aasb.gov.au/admin/file/content102/c3/Differential_Reporting_Project_Update_12_01_2015.pdf

Cited by 4 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. What influences the implementation of IFRS for SMEs? The Brazilian case;Accounting & Finance;2022-02

2. Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework;Accounting & Finance;2019-05-29

3. Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users;Australian Accounting Review;2018-07-25

4. Audit committee: Some evidence from Malaysia;Corporate Board role duties and composition;2006