ACFI3001 AAR articles S2 2018.docx - Australian Accounting...

This preview shows page 1 - 2 out of 3 pages.

Australian Accounting Review articles for Reverse Pitching Assignment 1. Handley, K., Wright, S., & Evans, E. (2018). SME Reporting in Australia: Where to Now for Decision usefulness? Australian Accounting Review : 28: 251–265. This paper develops recommendations for simplifed decision useful SME fnancial reporting in Australia – a country that has traditionally allowed a wide range of reporting standards to be used by these entities. Drawing on interviews and comment letters from a number of stakeholders, and data from a survey of users of fnancial statements of non publicly accountable unlisted entities, we analyse stakeholder arguments for and against SMEs providing less detailed reports, and identify the line items that might be most useful to users for decision making. 2. Tan-Kantor, A., Abbott, M. and Jubb, C. (2017), Accounting Choice and Theory in Crisis: The Case of the Victorian Desalination Plant. Australian Accounting Review, 27: 273–284. The paper looks at the problems associated with accounting infrastructure valuations in the context of the desalination plant in Victoria, Australia. The applied accounting policy choices and treatments for this infrastructure asset are not consistent with conventional accounting theory, the Conceptual Framework or GAAP. 3. He, L., Evans, E. and He, R. (2016), The Impact of AASB 8 Operating Segments on Analysts’ Earnings Forecasts: Australian Evidence. Australian Accounting Review, 26: 330–340. This paper evaluates the impact of frms' adoption of AASB 8 segment disclosure rules on analysts' earnings forecasts in Australia, examining whether providing more disaggregated segment information is associated with an increase in analysts' ability to forecast earnings. We fnd that analysts' earnings forecasts have not improved signifcantly regardless of whether frms disclosed more disaggregated segment information.
Image of page 1

Subscribe to view the full document.

Image of page 2
  • Fall '19

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Ask Expert Tutors You can ask 0 bonus questions You can ask 0 questions (0 expire soon) You can ask 0 questions (will expire )
Answers in as fast as 15 minutes