Working Paper

Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign Investors
In this paper, we examine the benefits of accounting comparability for cross-border investments in private firms. Exploiting a …
With Kristian D. Allee and Tami Dinh
SSRN
The Influence of External Control on Comperative Conditional Conservatism in Australian Private and Public Companies under IFRS
We investigate conditional conservatism in a large sample of Australian private companies that use IFRS. We argue, and find, that if …
With Richard Morris