Browsing by Author "Bradbury ME"

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    Insights into accounting choice from the adoption timing of International Financial Reporting Standards
    (Blackwell Publishing, 2015) Stent W; Bradbury ME; Hooks J
    This paper collects survey evidence on the costs and benefits of adopting International Financial Reporting Standards (IFRS). It also examines the motivations for the timing of IFRS adoption. Significant differences exist between early and late adopters for three of nine benefits and for one of six cost measures. No significant differences exist in terms of firm size or the impact of IFRS on contracts. Early adopters perceive themselves as market leaders. They are more certain about the manageability of implementing IFRS and are more specific with regard to the impact of IFRS adoption. Late adoption decisions are motivated by adverse consequences and uncertainty.
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    Why you don't get published: An editor's view
    (WILEY-BLACKWELL, 2012) Bradbury ME
    This paper uses content analysis to examine 66 reviews on 33 manuscripts submitted to Accounting and Finance. Selected extracts from reviews are provided to illustrate the issues considered important to reviewers. The main message is that papers need to be work-shopped and more care taken over editorial matters. A checklist for prospective authors is provided.