Impacts of International Financial Reporting Standards adoption on cost of equity capital, financial statement value-relevance, and firms' financing and investment strategies.

采用国际财务报告准则对股本成本、财务报表价值相关性以及公司融资和投资策略的影响。

• 批准号: LP0669392
• 负责人: Prof Jayne Godfrey
• 金额: $ 9.71万
• 依托单位: Monash University
• 依托单位国家: 澳大利亚
• 项目类别: Linkage Projects
• 财政年份: 2006
• 资助国家: 澳大利亚
• 起止时间: 2006-12-20 至 2011-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LP0669392
• 关键词: Impacts; International; Financial; Reporting; Standards

The project's insights will assist policy makers to assess, progress and promote approaches to global economic and governance policy reforms. AIFRS adoption disturbs the financial markets equilibria previously struck under Australian accounting standards. Understanding this impact helps underpin micro- and macro- economic strategies and policy developments relying upon the role of financial reporting. It also assists capital markets to adapt to the new reporting environment, thus increasing capital allocation effectiveness and efficiency. Australia's position as an early IFRS adopting nation enables the project to facilitate Australia's international leadership in global economic policy development.

该项目的见解将协助决策者评估、推进和促进全球经济和治理政策改革的方法。 采用《澳大利亚国际财务报告准则》扰乱了以前根据《澳大利亚会计准则》达成的金融市场平衡。 了解这种影响有助于巩固依赖财务报告作用的微观和宏观经济战略和政策发展。 它还协助资本市场适应新的报告环境，从而提高资本分配的效力和效率。 澳大利亚是较早采用《国际财务报告准则》的国家，这一地位使该项目能够促进澳大利亚在全球经济政策制定方面的国际领导地位。