Academic research


The research report series

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13 May 2014

Worldwide application of IFRS 3, IAS 38 and IAS 36, related disclosures, and determinants of non-compliance

ACCA research report 134, by I. Tsalavoutas, P. André and D. Dionysiou.

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01 August 2013

SMEs, financial reporting and trade credit: an international study

ACCA research report 133, by J. Collis and R. Jarvis.

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01 May 2013

The accountability mechanisms and needs of external charity stakeholders

ACCA research report 132, by C. Connolly, A. Dhanani and Noel Hyndman.

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01 March 2013

Accounting and long-tail liabilities: the case of asbestos

ACCA research report 130, by L. Moerman and S. van der Laan.

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01 February 2013

Does IFRS convergence affect financial reporting quality in China?

ACCA research report 131, by E. Lee, M. Walker and C. Zeng.

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01 March 2013

Have investors benefitted from China's IFRS Convergence?

This short paper summarises and puts into context the findings of ACCA's 2013 research report on IFRS convergence in China.

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