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Standard-setting in Australia: Implications of Recent Radical Reform Proposals

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  • PETER COLLETT
  • JAYNE GODFREY
  • SUE HRASKY

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  • Peter Collett & Jayne Godfrey & Sue Hrasky, 1998. "Standard-setting in Australia: Implications of Recent Radical Reform Proposals," Australian Accounting Review, CPA Australia, vol. 8(16), pages 9-17, November.
    • Handle: RePEc:bla:ausact:v:8:y:1998:i:16:p:9-17
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00084.x
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    References listed on IDEAS

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    1. Holthausen, Robert W., 1990. "Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 207-218, January.
    2. Frost, Ca & Pownall, G, 1994. "Accounting Disclosure Practices In The United-States And The United-Kingdom," Journal of Accounting Research, Wiley Blackwell, vol. 32(1), pages 75-102.
    3. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
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    Cited by:

    1. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    2. Jayne M Godfrey & Ian A Langfield-Smith, 2005. "Regulatory Capture in the Globalisation of Accounting Standards," Environment and Planning A, , vol. 37(11), pages 1975-1993, November.
    3. Bryan Howieson & Ian Langfield-Smith, 2003. "The FRC AND Accounting Standard-Setting: Should I Still Call Australia Home?," Australian Accounting Review, CPA Australia, vol. 13(29), pages 17-26, March.
    4. Michael Bradbury & Tony Zijl, 2006. "Due Process and the Adoption of IFRS IN New Zealand," Australian Accounting Review, CPA Australia, vol. 16(39), pages 86-94, July.

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