Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/17227
Title: Corporate governance and the prediction of the impact of AIFRS adoption
Authors: Goodwin, J
Ahmed, K
Heaney, R
Keywords: Adoption
AIFRS
Corporate governance
Errors
Mechanisms
Issue Date: 2009
Publisher: Wiley-Blackwell
Source: Abacus, 2009, v. 45, no. 1, p. 124-145 How to cite?
Journal: Abacus 
Abstract: This study examines whether a firm's corporate governance system, particularly with respect to the characteristics of the board of directors and senior management, affects how accurately the impact of accounting changes is reported to shareholders. We concentrate on the relation between corporate governance measures and accounting forecast errors that arise with adoption of the International Financial Reporting Standards by listed Australian firms. Evidence reveals that corporate governance mechanisms are associated with the likelihood and magnitude of managerial forecast errors.
URI: http://hdl.handle.net/10397/17227
ISSN: 0001-3072
EISSN: 1467-6281
DOI: 10.1111/j.1467-6281.2008.00271.x
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