Corporate Governance and the Prediction of the Impact of AIFRS Adoption

J. Goodwin, K. Ahmed, Richard Heaney

Research output: Contribution to journalArticlepeer-review

21 Citations (Scopus)
239 Downloads (Pure)


This study examines whether a firm's corporate governance system, particularly with respect to the characteristics of the board of directors and senior management, affects how accurately the impact of accounting changes is reported to shareholders. We concentrate on the relation between corporate governance measures and accounting forecast errors that arise with adoption of the International Financial Reporting Standards by listed Australian firms. Evidence reveals that corporate governance mechanisms are associated with the likelihood and magnitude of managerial forecast errors.
Original languageEnglish
Pages (from-to)124-145
JournalAbacus: a journal of accounting, finance and business studies
Issue number1
Early online date26 Feb 2009
Publication statusPublished - Mar 2009


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