Ann Tarca

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 journal › Article

Equity

Financial instruments

Debt

Liability

Accounting standards

Managerial ownership, audit firm size, and audit fees: Australian evidence

Shan, Y. G., Troshani, I. & Tarca, A., 14 May 2019, In : Journal of International Accounting, Auditing and Taxation. 19 p.

Research output: Contribution to journal › Article

Audit firms

Firm size

Managerial ownership

Audit fees

Shareholders

Power and environmental reporting-practice in business networks

Bayne, L., Purchase, S. & Tarca, A., 2019, In : Accounting, Auditing and Accountability Journal. 32, 2, p. 632-657

Research output: Contribution to journal › Article

Environmental reporting

Environmental practices

Business networks

Supermarkets

Supply chain

2018

4 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 journal › Article

Accounting research

International Financial Reporting Standards

Country differences

Goodwill accounting

Reviewing

2016

11 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 journal › Article

Analysts

International Financial Reporting Standards

Disclosure

Fair value

Usefulness

2015

21 Citations (Scopus)

11 Downloads (Pure)

A Comparison of Between-Country Measures of Legal Setting and Enforcement of Accounting Standards

Preiato, J., Brown, P. & Tarca, A., 2015, In : Journal of Business Finance and Accounting. 42, 1-2, p. 1-50

Research output: Contribution to journal › Article

Accounting standards

Enforcement

Analysts

Regression model

Rule of law

2 Citations (Scopus)

The Effect of Measurement Subjectivity Classifications on Analysts' Use of Persistence Classifications When Forecasting Earnings Items

Hewitt, M., Tarca, A. & Yohn, T. L., 2015, In : Contemporary Accounting Research. 32, 3, p. 1000-1023

Research output: Contribution to journal › Article

Subjectivity

Analysts

Persistence

Earnings forecasting

Archival research

2014

9 Citations (Scopus)

Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting

Wee, M., Tarca, A. & Chang, M., 2014, In : Australian Journal of Management. 39, 2, p. 265-291

Research output: Contribution to journal › Article

Incentives

Communication

Disclosure

IFRS adoption

International Financial Reporting Standards

96 Citations (Scopus)

Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy

Brown, P., Preiato, J. & Tarca, A., 2014, In : Journal of Business Finance and Accounting. 41, 1-2, p. 1-52

Research output: Contribution to journal › Article

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 journal › Article

11 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 journal › Article

31 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 journal › Article

2012

43 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 journal › Article

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 journal › Article

2011

7 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 journal › Article

50 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 journal › Article

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 journal › Article

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 journal › Article

International accounting standards

Japan

Lease

Security analysts

Fair value

17 Citations (Scopus)

Identifying Decision Useful Information with the Matrix Format Income Statement

Tarca, A., Hancock, P., Woodliff, D., Brown, P., Bradbury, M. & Van Zijl, T., 2008, In : Journal of International Financial Management and Accounting. 19, 2, p. 184-217

Research output: Contribution to journal › Article

Income

Financial statements

Financial information

International Accounting Standards Board

Accounting standards

2007

19 Citations (Scopus)

Achieving High Quality, Comparable Financial Reporting: A Review of Independent Enforcement Bodies in Australia and the United Kingdom

Brown, P. & Tarca, A., 2007, In : Abacus. 43, 4, p. 438-473

Research output: Contribution to journal › Article

Enforcement

Financial reporting quality

Government

Financial reporting

Accounting profession

Managerial incentives and the treatment of pre-production expenditure in the mining industry

Mohebbi, A., Tarca, A. & Woodliff, D., 2007, In : International Journal of Business Studies. 15, 1, p. 127-152

Research output: Contribution to journal › Article

Mining industry

Managerial incentives

Expenditure

Capitalization

Profitability

The Matrix Format Income Statement: A Case Study about Earnings Management and Reporting Financial Performance

Tarca, A., Brown, P., Hancock, P., Woodliff, D., Bradbury, M. E. & Van Zijl, T., 2007, In : Issues in Accounting Education. 22, 4, p. 607-623

Research output: Contribution to journal › Article

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 journal › Article

Quality signal

Cross-listing

Disclosure requirements

News

Debt

2005

15 Citations (Scopus)

2005 - It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework

Brown, P. & Tarca, A., 2005, In : Australian Accounting Review. 15, 2, p. 68-78

Research output: Contribution to journal › Article

Financial reporting

International accounting standards

71 Citations (Scopus)

A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU

Brown, P. & Tarca, A., 2005, In : European Accounting Review. 14, 1, p. 181-212

Research output: Contribution to journal › Article

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 journal › Article

Foreign firms

Disclosure requirements

Japan

South Africa

Germany

International convergence of accounting standards : an investigation of the use of IAS ''options'' not acceptable under US GAAP

Tarca, A., 2005, In : International Journal of Business Studies. 13, 1, p. 67-86

Research output: Contribution to journal › Article

Accounting standards

Germany

France

Accounting policy

Japan

6 Citations (Scopus)

The Impact of US GAAP Reconciliation Requirements on Choice of Foreign Stock Exchange for Firms from Common Law and Code Law Countries

Durand, R. & Tarca, A., 2005, In : European Accounting Review. 14, 4, p. 789-814

Research output: Contribution to journal › Article

Reconciliation

Stock exchange

Common law

New York Stock Exchange

Law firms

2004

104 Citations (Scopus)

International Convergence of Accounting Practices: Choosing Between IAS and US GAAP

Tarca, A., 2004, In : Journal of International Financial Management and Accounting. 15, 1, p. 60-91

Research output: Contribution to journal › Article

Accounting practices

International standards

Japan

Germany

New York Stock Exchange

2001

33 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 journal › Article

1998

11 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 journal › Article