Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region
This study investigates the website disclosures of the 100 most entrepreneurial firms more widely known as the fastest growing companies in Australia. The study spanning over three continuous years analyses website disclosure of 45 intellectual capital resource items, and examines their relation to reputation building.
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EVIDENCE FROM THE SOUTH PACIFIC REGION
3 A CRITIQUE OF THE INFLUENCE OF GLOBALIZATION AND CONVERGENCE OF ACCOUNTING STANDARDS IN FIJI
EVALUATION OF PUBLICATIONS IN TOPTIER ACCOUNTING JOURNALS 19702010
EVIDENCE FROM FIJI
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AASB accounting concepts accounting convergence accounting judgment accounting practices adopting IFRS adopting the IFRS adoption of IFRS assets audit Australia and Fiji Big 4 accounting comparability in financial connotative meaning conservatism contain uncertainty expressions context countries CPA Australia culture and organizational decision-making research Deloitte Touche Tohmatsu developed differences in judgments disclosure economic effect Ethnic Fijians examined familiarity Fiji’s Fijian professional accountants financial reporting Financial Reporting Standards future studies global groups Hofstede Hofstede’s IAS/IFRS IASB identify IFRS for SMEs individuals Indo-Fijians Institute interpretation of uncertainty interpreting and applying issues judgment and decision-making judgments of professional meanings of accounting multinational enterprises multivariate test national culture non-Big 4 professional noncultural factors number of studies organizational culture Pacific Islands Forum Papua New Guinea procedural knowledge professional judgment relevant respondents semantic differential technique South Pacific region standard setters standard setting task complexity terms and concepts three scenarios Uncertainty Avoidance uncertainty expressions contained users