IASB Research Forum 2015

The IASB held its second annual research forum on 11 October at the Deloitte offices in Hong Kong.

The Forum was jointly organised with Accounting & Finance, the journal of the Accounting and Finance Association of Australia and New Zealand. More than 85 delegates attended the Forum, including academics, IASB members and staff, and other standard-setters and practitioners.

The Forum comprised a panel session and six academic papers. The papers were presented by an author, followed by a discussion from an academic and a discussion from an IASB member or staff, before questions and comments from the audience.

The programme for the forum is available here, and the papers and the presentations are available below.

Other Comprehensive Income: A Review and Directions for Future Research

• Dirk Black*, Dartmouth College
• Academic Discussant: Mike Bradbury, Massey University
• Commentator: Sue Lloyd, IASB

Non-GAAP Earnings Disclosures and IFRS

• Ann Tarca*, University of Western Australia; Lance Malone, Commonwealth Bank; Marvin Wee, University of Western Australia
• Academic Discussant: Agnes Cheng, Hong Kong Polytechnic University
• Commentator: Hugh Shields, IASB

The Impact of IFRS Goodwill Reporting on Financial Analysts’ Equity Valuation Judgements: Some Experimental Evidence

• Niclas Hellman*, Stockholm School of Economics; Patric Andersson, Stockholm School of Economics; Emelie Fröberg, Stockholm School of Economics
• Academic Discussant: Fei Du, University of Hong Kong
• Commentator: Chungwoo Suh, IASB

Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures

• Stephen Higgins, University of Otago; David Lont, University of Otago; Tom Scott*, University of Auckland
• Academic Discussant: Simon Fung, Hong Kong Polytechnic University
• Commentator: Darrel Scott, IASB

Unrealised Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behaviour in the Era of Fair Value Accounting

• Ester Chen*, Peres Academic Center (Israel); Ilanit Gavious, Ben-Gurion University
• Academic Discussant: Shiheng Wang, Hong Kong University of Science and Technology
• Commentator: Kumar Dasgupta, IASB

An Evaluation of Asset Impairments by Australian Firms and Whether This Was Impacted by AASB 136

• David Bond, University of Technology, Sydney; Brett Govendir*, University of Technology, Sydney; Peter Wells, University of Technology, Sydney
• Academic Discussant: Zili Zhuang, Chinese University of Hong Kong
• Commentator: Gary Kabureck, IASB

Notes of the Forum prepared by Steven Cahan, past editor Accounting & Finance are available here.

* Presenting author

Accounting & Finance and AFAANZ

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