An evaluation of regulated IFRS and non-IFRS firm performance measures

Govendir, B; Wells, PA

An evaluation of regulated IFRS and non-IFRS firm performance measures

Govendir, B

Wells, PA

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Publisher:: Financial Services Institute of Australasia
Publication Type:: Journal Article
Citation:: JASSA, 2013, 2013 (1), pp. 13 - 23
Issue Date:: 2013-01

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Field	Value	Language
dc.contributor.author	Govendir, B https://orcid.org/0000-0002-7112-0267	en_US
dc.contributor.author	Wells, PA https://orcid.org/0000-0001-6822-4826	en_US
dc.date.issued	2013-01	en_US
dc.identifier.citation	JASSA, 2013, 2013 (1), pp. 13 - 23	en_US
dc.identifier.issn	0313-5934	en_US
dc.identifier.uri	http://hdl.handle.net/10453/27734
dc.description.abstract	This paper provides empirical evidence on the relative ability of regulated earnings and alternative non-IFRS performance measures to capture firm performance. It also evaluates the appropriateness of the regulatory response to the increasing incidence of non-IFRS performance measures. Our findings suggest that there is no single superior performance measure to regulated earnings and that ASICs response to the growing incidence of non-IFRS performance measures, RG230, and allowing firms to make such disclosures, was most likely appropriate.	en_US
dc.publisher	Financial Services Institute of Australasia	en_US
dc.relation.ispartof	JASSA	en_US
dc.title	An evaluation of regulated IFRS and non-IFRS firm performance measures	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	2013	en_US
utslib.for	150103 Financial Accounting	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.issue	1	en_US
pubs.volume	2013	en_US

Abstract:

This paper provides empirical evidence on the relative ability of regulated earnings and alternative non-IFRS performance measures to capture firm performance. It also evaluates the appropriateness of the regulatory response to the increasing incidence of non-IFRS performance measures. Our findings suggest that there is no single superior performance measure to regulated earnings and that ASICs response to the growing incidence of non-IFRS performance measures, RG230, and allowing firms to make such disclosures, was most likely appropriate.

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http://hdl.handle.net/10453/27734