Ann Tarca

Professor, BCom MAcc PhD W.Aust., ACA

  • The University of Western Australia (M250), 35 Stirling Highway,

    6009 Perth

    Australia

  • 576 Citations
  • 13 h-Index
19982019
If you made any changes in Pure these will be visible here soon.

Research Output 1998 2019

Filter
Article
2019

Accounting for financial instruments with characteristics of debt and equity: finding a way forward

Fargher, N., Sidhu, B. K., Tarca, A. & van Zyl, W., Mar 2019, In : Accounting & Finance. 59, 1, p. 7-58 52 p.

Research output: Contribution to journalArticle

Equity
Financial instruments
Debt
Liability
Accounting standards
Audit firms
Firm size
Managerial ownership
Audit fees
Shareholders
Environmental reporting
Environmental practices
Business networks
Supermarkets
Supply chain
2018
2 Citations (Scopus)

Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences

d'Arcy, A. & Tarca, A., 1 Sep 2018, In : International Journal of Accounting. 53, 3, p. 203-226 24 p.

Research output: Contribution to journalArticle

Accounting research
International Financial Reporting Standards
Country differences
Goodwill accounting
Reviewing
2016
7 Citations (Scopus)

IFRS non-GAAP earnings disclosures and fair value measurement

Malone, L., Tarca, A. & Wee, M., 2016, In : Accounting and Finance. 56, 1, p. 59-97

Research output: Contribution to journalArticle

Analysts
International Financial Reporting Standards
Disclosure
Fair value
Usefulness
2015
20 Citations (Scopus)
11 Downloads (Pure)
Accounting standards
Enforcement
Analysts
Regression model
Rule of law
1 Citation (Scopus)
Subjectivity
Analysts
Persistence
Earnings forecasting
Archival research
2014
9 Citations (Scopus)
Incentives
Communication
Disclosure
IFRS adoption
International Financial Reporting Standards
83 Citations (Scopus)
Accounting standards
Enforcement
Audit
Country differences
Financial reporting
2013
13 Citations (Scopus)

An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany

Tarca, A., Morris, R. D. & Moy, M., 2013, In : Abacus. 49, 1, p. 74-98

Research output: Contribution to journalArticle

9 Citations (Scopus)

Management's Earnings Justification and Earnings Management under Different Institutional Regimes

Aerts, W., Cheng, P. & Tarca, A., 2013, In : Corporate Governance (Oxford). 21, 1, p. 93-115

Research output: Contribution to journalArticle

27 Citations (Scopus)

The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review

Nichols, N. B., Street, D. L. & Tarca, A., 2013, In : Journal of International Financial Management and Accounting. 24, 3, p. 261-312

Research output: Contribution to journalArticle

2012
40 Citations (Scopus)

IFRS adoption and analysts' earnings forecasts: Australian evidence

Cotter, J., Tarca, A. & Wee, M., 2012, In : Accounting and Finance. 52, 2, p. 395-419

Research output: Contribution to journalArticle

25 Citations (Scopus)

Ten Years of IFRS: Practitioners' Comments and Suggestions for Research

Brown, P. & Tarca, A., 2012, In : Australian Accounting Review. 22, 4, p. 319-330

Research output: Contribution to journalArticle

2011
6 Citations (Scopus)

Factors affecting MD&A disclosures by SEC registrants: Views of practitioners

Tarca, A., Street, D. L. & Aerts, W., 2011, In : Journal of International Accounting, Auditing and Taxation. 20, p. 45-59

Research output: Contribution to journalArticle

43 Citations (Scopus)

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

Cairns, D., Massoudi, D., Taplin, R. & Tarca, A., 2011, In : The British Accounting Review. 43, 1, p. 1-21

Research output: Contribution to journalArticle

2010
20 Citations (Scopus)

Financial performance explanations and institutional setting

Aerts, W. & Tarca, A., 2010, In : Accounting and Business Research. 40, 5, p. 421-450

Research output: Contribution to journalArticle

2008
4 Citations (Scopus)

Converging to International Accounting Standards: Views from Japan

Kaneko, S-I. & Tarca, A., 2008, In : Australian Accounting Review. 18, 3, p. 209-223

Research output: Contribution to journalArticle

International accounting standards
Japan
Lease
Security analysts
Fair value
17 Citations (Scopus)
Income
Financial statements
Financial information
International Accounting Standards Board
Accounting standards
2007
18 Citations (Scopus)
Enforcement
Financial reporting quality
Government
Financial reporting
Accounting profession
Mining industry
Managerial incentives
Expenditure
Capitalization
Profitability
income statement
transparency
value change
recycling
sale
2006

Does Cross-Listing Signal Quality?

Durand, R., Gunawan, F. & Tarca, A., 2006, In : Journal of Contempory Accounting & Economics. 2, 2, p. 170-189

Research output: Contribution to journalArticle

Quality signal
Cross-listing
Disclosure requirements
News
Debt
2005
15 Citations (Scopus)
Financial reporting
International accounting standards
69 Citations (Scopus)
European Union
Enforcement
International Financial Reporting Standards
Federation
Financial reporting

Foreign Firms in the Less-regulated US Market

Durand, R., Tan, J. & Tarca, A., 2005, In : Journal of Contemporary Accounting and Economics. 1, 1, p. 103-118

Research output: Contribution to journalArticle

Foreign firms
Disclosure requirements
Japan
South Africa
Germany
Accounting standards
Germany
France
Accounting policy
Japan
5 Citations (Scopus)
Reconciliation
Stock exchange
Common law
New York Stock Exchange
Law firms
2004
101 Citations (Scopus)
Accounting practices
International standards
Japan
Germany
New York Stock Exchange
2001
32 Citations (Scopus)

Politics, Processes and the Future of Australian Accounting Standards

Brown, P. & Tarca, A., 2001, In : Abacus. 37, 3, p. 267-296

Research output: Contribution to journalArticle

1998
10 Citations (Scopus)

The Measurement of International Harmonisation in Financial Reporting

Tarca, A., 1998, In : Australian Accounting Review. 8, No. 1, 15, p. 13-20

Research output: Contribution to journalArticle