Financial statement comparability and takeover efficiency: a pitch

被引:0
|
作者
Duong, Lien [1 ]
Truong, Thu Phuong [2 ]
机构
[1] Curtin Univ, Fac Business & Law, Sch Accounting, Australia Asia Pacific Inst, Perth, Australia
[2] Victoria Univ Wellington, Victoria Business Sch, Wellington, New Zealand
关键词
IFRS; Pitching research; Financial statement comparability; Takeover efficiency; G14; G34; G32; M41; INTERNATIONAL ACCOUNTING STANDARDS; MANDATORY IFRS ADOPTION; COMPENSATION; CONSEQUENCES; CONVERGENCE; QUALITY;
D O I
10.1108/ARJ-08-2020-0271
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach This paper starts with a brief background on using the pitch research template of Professor Robert Faff pitching methodology for core elements of the research project. Then, the authors' personal reflections on the pitch exercise are discussed. Findings It is found that the template is helpful in articulating and refining the research ideas among co-authors. It is an excellent way to communicate the research ideas to the panel of editors. Originality/value The pitching template is an effective tool for mid-career researchers to position their research ideas in the literature.
引用
收藏
页码:749 / 756
页数:8
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