Cross-country diversity and non-IFRS financial performance measures

Greg Clinch, Ann Tarca, Marvin Wee

Research output: Contribution to journalArticlepeer-review


We investigate the disclosure of non-IFRS performance measures by 400 companies from eight countries using IFRS Standards (Australia, France, Germany, Hong Kong, Italy, Singapore, Sweden and the United Kingdom) in the years 2005, 2008, 2011 and 2013 (1595 company-years). The incidence of disclosure is higher in UK and France but lower in Hong Kong, Germany and Singapore. Exclusions relating to impairment, tax, and mergers and acquisitions are frequent. Firms making non-IFRS disclosures are more likely to be larger, have higher leverage, and exhibit greater volatility in their reported income. Additional tests show national reporting traditions and practices affect non-IFRS disclosures.

Original languageEnglish
JournalAccounting and Finance
Publication statusE-pub ahead of print - 6 Jul 2022


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