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Accounting and Business Research Volume 45, 2015 - Issue 5: IASB Research Forum: Conceptual framework for financial reporting
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Original Articles

The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes

Christopher W. Nobesa School of Management, Royal Holloway, University of London, Egham, UK;b Discipline of Accounting, University of Sydney, Sydney, NSW, Australia
&
Christian Stadlerc Department of Accounting and Finance, Lancaster University Management School, Lancaster, UKCorrespondence[email protected]
Pages 572-601 | Published online: 03 Aug 2015

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Christoph Pelger. (2020) The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework. Accounting in Europe 17:1, pages 33-51.
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Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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Articles from other publishers (23)

Jong-Hoon Kim, Keishi Fujiyama & Yuya Koga. (2024) The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan. Research in International Business and Finance 69, pages 102250.
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Simon Lundh, Karin Seger, Magnus Frostenson & Sven Helin. (2023) Accounting as a means to legitimacy: the case of internally generated intangibles. Qualitative Research in Accounting & Management 21:2, pages 77-104.
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Romualdas Valkauskas, Aistė Vareikaitė & Agnė Kazlauskaitė. (2023) Developing a Financial Information System and Using Its Information Pool for Management Decision-MakingFinansinės informacijos sistemos formavimas ir jos informacijos fondo panaudojimas valdymo sprendimams priimti. Buhalterinės apskaitos teorija ir praktika:27, pages 1-12.
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Mohamed Taieb Hamadi, Sami El Omari & Wafa Khlif. (2023) L’application des IFRS en France : comment les professionnels comptables gèrent-ils la complexité des normes ?. Question(s) de management n° 43:2, pages 77-88.
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. (2023) Materiality in The Context of Sustainability. Advances in Earth and Environmental Science.
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Esraa Esam Alharasis, Maria Prokofieva & Colin Clark. (2022) The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan. Asian Review of Accounting 31:2, pages 227-255.
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Lorenzo Gelmini & Paola Vola. (2022) Corporate governance disclosure in Italy in the context of climate change. Corporate Ownership and Control 19:2, pages 81-92.
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Saman Bandara & Michael Falta. (2021) The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders. Asian Review of Accounting 29:4, pages 525-557.
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Mohammad NurunnabiMohammad Nurunnabi. 2021. International Financial Reporting Standards Implementation: A Global Experience. International Financial Reporting Standards Implementation: A Global Experience 199 311 .
Aiman Hamood Mohammed Ali Alasbahi & Ishwara P. (2021) QUALITATIVE CHARACTERISTICS AS A RELIABLE TOOL FOR ASSESSING THE QUALITY OF ACCOUNTING INFORMATION: AN OVERVIEW STUDY. International Journal of Research -GRANTHAALAYAH 9:5, pages 187-199.
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Burca Valentin, Mates Dorel & Bogdan Oana. (2020) Analysis on the Effects of Quality of Financial Statements, Over GDP Forecasting Models. An Empirical Cross-Country Approach. Studies in Business and Economics 15:3, pages 236-260.
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Artur Hołda & Anna Staszel. (2020) The Concept of Low‑Value in the Context of Fixed Assets. Acta Universitatis Lodziensis. Folia Oeconomica 5:350, pages 7-25.
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Romilda Mazzotta, Giovanni Bronzetti & Stefania Veltri. (2020) Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management 27:4, pages 1900-1913.
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Nevine El-Tawy. (2020) Asset-based recognition criteria: a comprehensive view. Journal of Financial Reporting and Accounting 18:2, pages 251-275.
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Mia Parvez, James Hazelton & Guthrie James. (2019) Greenhouse gas emissions disclosure by cities: the expectation gap. Sustainability Accounting, Management and Policy Journal.
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Valentin Burcă, Cristina Nicolăescu & Daniel Drăguţ. (2019) Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates. Studies in Business and Economics 14:1, pages 17-33.
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Fabio Albuquerque, Nuno Rodrigues, Joaquín Texeira-Quirós & Maria do Rosário Fernandes Justino. (2018) The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets. Contaduría y Administración 64:2, pages 101.
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Stefania Veltri & Olga Ferraro. (2018) Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context. Journal of International Accounting, Auditing and Taxation 30, pages 18-31.
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Brian A. Rutherford. (2017) New Pragmatism and Accountants’ Truth. Philosophy of Management 16:2, pages 93-116.
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Adolfo Silva mname Silva, Moacir mname Sancovschi & CCnthia Ferreira mname Amaral. (2018) Ordinary Voluntary Accounting Changes Due to a Business Combination: A Case Study. SSRN Electronic Journal.
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Adolfo Silva Silva, Moacir Sancovschi & Ariane Santos. (2017) The Opportunistic Approach of the Positive Accounting Theory Fails to Explain a Case Study: An Anomalous Situation?. SSRN Electronic Journal.
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Thorsten Sellhorn & Christian Stier. (2017) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. SSRN Electronic Journal.
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Wally Smieliauskas. (2016) Auditability of Accounting Estimates and the Iasbs Conceptual Framework Exposure Draft (2015). SSRN Electronic Journal.
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