Please use this identifier to cite or link to this item: https://une.intersearch.com.au/unejspui/handle/1959.11/5244
Title: Does the IFRS Adoption in Selected Countries Coincide with a Harmonisation of Accounting for Deferred Tax and Goodwill?
Contributor(s): Bayerlein, Leopold  (author)orcid ; Farooque, Omar  (author)orcid 
Publication Date: 2009
Handle Link: https://hdl.handle.net/1959.11/5244
Abstract: This study assesses to what extent deferred taxation (DT) and goodwill (GW) accounting practices of listed companies in Australia, Hong Kong and the United Kingdom are harmonised before and after the IFRS adoption in these countries, whether the selected countries IFRS adoption coincides with a significant increase of DT and GW accounting harmony, and whether significant pre/post IFRS adoption changes in the DT and GW accounting policy choices of listed companies in these countries are observable. A McNemar test of correlated proportions with Bowker extension and the Split C-Index with a bootstrapping significance test are used for these investigations. The empirical results of this study demonstrate that the analysed companies GW accounting policy choices within Hong Kong and the United Kingdom as well as across all analysed countries change significantly between our pre (2003) and post (2006) IFRS observations. Evidence that some within-country, between-country and overall DT and GW harmonisation coincides with the IFRS adoption in the selected countries is provided. However, only the between-country harmonisation of the analysed companies DT and GW accounting practices appears to be significant.
Publication Type: Conference Publication
Conference Name: Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2009, Adelaide, Australia, 5th July - 7th July, 2009
Source of Publication: Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2009, p. 1-44
Publisher: AFAANZ: Accounting and Finance Association of Australia and New Zealand
Field of Research (FOR): 150103 Financial Accounting
150104 International Accounting
Peer Reviewed: Yes
HERDC Category Description: E1 Refereed Scholarly Conference Publication
Other Links: http://www.afaanz.org/openconf-afaanz2009/openconf.php
http://www.afaanz.org/openconf-afaanz2009/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=178
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Appears in Collections:Conference Publication
UNE Business School

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