The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence-Reference-Cited by-同舟云学术

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The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence

Published:2019-12-17 Issue:3 Volume:56 Page:436-453
ISSN:0001-3072
Container-title:Abacus
language:en
Short-container-title:Abacus

Author:

Chen Xiaomeng¹,Hellmann Andreas¹,Mithani Safdar R.¹

Affiliation:

1. Department of Accounting and Corporate Governance Macquarie University Australia

Publisher

Wiley

Subject

Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/abac.12180

Reference55 articles.

1. Shareholder and Creditor Protection in Australia—a Leximetric Analysis;Anderson H.;Company and Securities Law Journal,2012

2. Dividends as Reference Points: A Behavioral Signaling Approach;Baker M.;The Review of Financial Studies,2016

3. Banca d'Italia(2009) ‘Financial Sector Pro‐Cyclicality: Lessons from the Crisis’ Occasional Paper 44 April.

4. BanquedeFrance(2008) ‘Valuation and Financial Stability’ Financial Stability Review No. 12 October.

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Asymmetric effects of fair value adjustments on dividend policy;International Review of Financial Analysis;2023-11

2. Dividend policy and firm value: evidence of financial firms from Borsa Istanbul under the IFRS adoption;Journal of Financial Reporting and Accounting;2023-03-07

3. Factors affecting applied perception and applicability of fair value accounting: The case of construction firms in Vietnam;Problems and Perspectives in Management;2023-02-28

4. On the meaning, importance and translation of ‘realised’;Accounting and Business Research;2023-01-04

5. The Value‐relevance of Fair Value Measurement for Inventories;Australian Accounting Review;2022-08-30

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