Smith, Christelle; Venter, Elmar Retief(Emerald, 2020-05)
PURPOSE : This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited ...
Smith, Christelle; Venter, Elmar Retief; Stiglingh, M. (Madeleine)(World Scientific Publishing, 2021-12)
We investigate whether the comparability of financial statements changes after a switch from International Financial Reporting Standards (IFRS) in substance (i.e., content of IFRS) to IFRS in both substance and form (i.e., ...
