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Decision usefulness of International Financial Reporting Standards (IFRS) in financial reports: evidence from Australian bank-lending officers

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posted on 28.03.2022, 18:45 authored by Adel Dhaher Alresheedi
The International Accounting Standards Board (IASB) reports that the objective of the International Financial Reporting Standards (IFRS) is to ensure that the financial information provided by companies is useful for the economic decision-making for a variety of users (IASB,2015). It is anticipated that bank-lending officers may not perceive all the disclosures, recognition and measurement concepts in IFRS financial reports and the subsequent amendments relating to disclosures as being primarily useful for assessing the credit risk or creditworthiness of companies when granting a term loan. Therefore, two primary objectives guide the overall study – determining whether bank-lending officers perceive the accounting disclosures and measurement requirements of the IFRS useful for making their lending decisions, and whether the bank-lending officers perceive the subsequent amendments to the IFRS to be useful. The study employs a mixed methods approach of data collection, that is, a combination of quantitative data, collected through questionnaire surveys, and qualitative data, collected through semi-structured interviews.

History

Table of Contents

Chapter 1. Introduction -- Chapter 2. Literature review -- Chapter 3. Research method -- Chapter 4. Results and discussion -- Chapter 5. Conclusions, limitations and further research -- References -- Appendixes.

Notes

Theoretical thesis. Bibliography: pages 57-64

Awarding Institution

Macquarie University

Degree Type

Thesis MRes

Degree

MRes, Macquarie University, Faculty of Business and Economics, Department of Accounting and Corporate Governance

Department, Centre or School

Department of Accounting and Corporate Governance

Year of Award

2016

Principal Supervisor

Rajni Mala

Additional Supervisor 1

Lorne Cummings

Rights

Copyright Adel Dhaher Alresheedi 2016. Copyright disclaimer: http://mq.edu.au/library/copyright

Language

English

Extent

1 online resource (80 pages) tables

Former Identifiers

mq:69632 http://hdl.handle.net/1959.14/1256270