Risk Assessment Report: JB Hi-Fi, Accounting and Financial Analysis
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This report provides a comprehensive risk assessment of JB Hi-Fi, a leading Australian retail company. It examines the company's business overview, including its customers, suppliers, and competitors, and analyzes its financial performance based on the annual report. The report delves into the selection and application of accounting policies, emphasizing compliance with Australian Accounting Standards (AASB) and auditing standards (ASA 300, ASA 315). It discusses the reasons for potential changes in accounting standards, the impact of industry competition, and regulatory aspects. Significant business risks, including those related to competition and material misstatements, are identified and evaluated. The report concludes by summarizing the JB Hi-Fi risk identification framework, emphasizing its role in understanding the company's environment and accounting standards. The analysis covers the company’s objectives and strategies, working and financial performance, and how the group deals with associated risks.
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Running head: JB Hi-Fi 1
JB Hi-Fi: Risk Assessment Report
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JB Hi-Fi: Risk Assessment Report
Student’s Name
Institution Affiliation
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JB Hi-Fi 2
Introduction
This report is centred on the evaluation of advance accounting in the JB Hi-Fi group.
The composition of this research will include the annual report of the company to identify the
possible extent to which industries need to operate according to the Australian Accounting
Standard Hoard (AASB) (Barth, 2006). Moreover, the paper will compared various standard
objectives of auditing in planning for the process effectively. The paper will apply the ASA
300.4 standard aimed at drawing appropriate opinions and conclusions, including the
possibility of regulation modification, The company’s auditor need to establish an general
editing strategies in reference to the Auditing Standard ASA 315, 2015. To complete the
auditing, this paper will begin when an analysis of the business, its suppliers, customers,
among other external and internal aspect affecting the business.
Knowing the Company
Company’s Business – Overview
The JB Hi-Fi Company is one of the leading retail organizations in Australia and has
been in existence since its inception in 1974. The company is located in 210 different places
dealing with electronic products, including DVDs and CDs (Imhof, Seavey & Watanabe,
2018). According to the annual financial report in 2018, the organization has earned an
income of about $135,555,000 whereas the gross revenue amounted to $3,456,016,000. This
overall amount of the company’s equity in the year amounted to about $344,461,000.
Customers
For about three decades now, the JB Hi-Fi organization has continued to expand in
more than 200 places in Australia. One of the single stores is located in Melbourne suburbs in
the eastern Keilor linked to more than 30 super store networks that span most of the Australia
states. The customer basis in the organization is stimulated by the strategic discount
warehouse technique that leverage the philosophy of the industry’s website, which stresses on
Introduction
This report is centred on the evaluation of advance accounting in the JB Hi-Fi group.
The composition of this research will include the annual report of the company to identify the
possible extent to which industries need to operate according to the Australian Accounting
Standard Hoard (AASB) (Barth, 2006). Moreover, the paper will compared various standard
objectives of auditing in planning for the process effectively. The paper will apply the ASA
300.4 standard aimed at drawing appropriate opinions and conclusions, including the
possibility of regulation modification, The company’s auditor need to establish an general
editing strategies in reference to the Auditing Standard ASA 315, 2015. To complete the
auditing, this paper will begin when an analysis of the business, its suppliers, customers,
among other external and internal aspect affecting the business.
Knowing the Company
Company’s Business – Overview
The JB Hi-Fi Company is one of the leading retail organizations in Australia and has
been in existence since its inception in 1974. The company is located in 210 different places
dealing with electronic products, including DVDs and CDs (Imhof, Seavey & Watanabe,
2018). According to the annual financial report in 2018, the organization has earned an
income of about $135,555,000 whereas the gross revenue amounted to $3,456,016,000. This
overall amount of the company’s equity in the year amounted to about $344,461,000.
Customers
For about three decades now, the JB Hi-Fi organization has continued to expand in
more than 200 places in Australia. One of the single stores is located in Melbourne suburbs in
the eastern Keilor linked to more than 30 super store networks that span most of the Australia
states. The customer basis in the organization is stimulated by the strategic discount
warehouse technique that leverage the philosophy of the industry’s website, which stresses on

JB Hi-Fi 3
being a brand that offer cheap, but quality entertainment products (Cullinan, Earley & Roush,
2013). The spanning of the entertainment spectrum ranges from TVs to home theatre, Hi-Fi
audio speakers, digital cameras and motor audio systems.
Suppliers
The company has achieved a considerable strategic supply chain network via the
integration of product supply from local and foreign suppliers. One of the most famous
supply chain management technique used in the company is its executive purchasing
authority programs. The system and process of the supply chain network is controlled by
actual time tracking framework, which allows quicker and higher information to be available
for use in making strategic decisions (Chen, 2017). The supply and leaner chain network is
operative at a faster and efficient rate, which enables the delivery of produces on time.
Resultantly, this reduces the risk of the company to incur unnecessary costs hence a
proper logistic management scheme. The company greatly depends on the supply products
originating from abroad to maintain their operation and working capital hence lowering the
interests (Nguyen & Gong, 2014). Complete and timely procurement of products from
oversees suppliers, the company has appoints various agents across the world from where the
products are purchased (Hsu, Jung & Pourjalali, 2015). Suppliers from United States have
products which are of the best quality and the availability of an agent with direct access to the
distributers limits the risks of middle men.
Unions Selection and Application of Accounting Policies
According to the auditor’s opinion, the accounting policy selection and union evaluation are
based on the status of the transport workers’ union in Australia. The union governing the
employees in the county is reference in December 31, 2016, with its financial evaluation and
cash standards evaluated according the Australian Account Standard (AAS). An analysis of
being a brand that offer cheap, but quality entertainment products (Cullinan, Earley & Roush,
2013). The spanning of the entertainment spectrum ranges from TVs to home theatre, Hi-Fi
audio speakers, digital cameras and motor audio systems.
Suppliers
The company has achieved a considerable strategic supply chain network via the
integration of product supply from local and foreign suppliers. One of the most famous
supply chain management technique used in the company is its executive purchasing
authority programs. The system and process of the supply chain network is controlled by
actual time tracking framework, which allows quicker and higher information to be available
for use in making strategic decisions (Chen, 2017). The supply and leaner chain network is
operative at a faster and efficient rate, which enables the delivery of produces on time.
Resultantly, this reduces the risk of the company to incur unnecessary costs hence a
proper logistic management scheme. The company greatly depends on the supply products
originating from abroad to maintain their operation and working capital hence lowering the
interests (Nguyen & Gong, 2014). Complete and timely procurement of products from
oversees suppliers, the company has appoints various agents across the world from where the
products are purchased (Hsu, Jung & Pourjalali, 2015). Suppliers from United States have
products which are of the best quality and the availability of an agent with direct access to the
distributers limits the risks of middle men.
Unions Selection and Application of Accounting Policies
According to the auditor’s opinion, the accounting policy selection and union evaluation are
based on the status of the transport workers’ union in Australia. The union governing the
employees in the county is reference in December 31, 2016, with its financial evaluation and
cash standards evaluated according the Australian Account Standard (AAS). An analysis of

JB Hi-Fi 4
selection regarding other legal accounting necessities according to auditors’ opinion implies
that:
- The JB Hi-Fi limited has maintained satisfactory record of its accounting system for
the financial year ended 31 December 2018. This record includes information about
the nature and sources of the company’s possible income and customer subscription to
membership, including other possible income from other members. This record
reflects on the company’s expenditure.
- The financial report supply during the end of the year properly draws actual facts
about the organization and its financial conditions in a given fiscal year. Moreover, it
provides data regarding the organization’s expenditure, income and surplus for the
entire year.
Reasons for Change
Change is pertinent in the JB Hi-Fi Company and should be executed according to the
available accounting standards and entity’s section as referenced from the P A36, ASA
315.11. In such case, the company’s auditor needs to evaluate if the company’s accounting
standards are effective for the organization and dependable with the available financial
statements frameworks and accounting standards applicable in relevant industries. The AASB
116 property, plant and equipment indicate the accounting calculations for the entity,
properties and equipment that comprise their recognition and determination of executing
accounting information, depreciation and impairment losses.
Non-current assets in the company do not complete the present asset characteristics
and definition as referenced in the IAS 16, 2003. There are two forms of accounting
standards in the non-present JB Hi-Fi’s assets (Harding & Xu, 2011). These include the cost
models and revaluation model. The state expects the company to predict a dismantle cost,
selection regarding other legal accounting necessities according to auditors’ opinion implies
that:
- The JB Hi-Fi limited has maintained satisfactory record of its accounting system for
the financial year ended 31 December 2018. This record includes information about
the nature and sources of the company’s possible income and customer subscription to
membership, including other possible income from other members. This record
reflects on the company’s expenditure.
- The financial report supply during the end of the year properly draws actual facts
about the organization and its financial conditions in a given fiscal year. Moreover, it
provides data regarding the organization’s expenditure, income and surplus for the
entire year.
Reasons for Change
Change is pertinent in the JB Hi-Fi Company and should be executed according to the
available accounting standards and entity’s section as referenced from the P A36, ASA
315.11. In such case, the company’s auditor needs to evaluate if the company’s accounting
standards are effective for the organization and dependable with the available financial
statements frameworks and accounting standards applicable in relevant industries. The AASB
116 property, plant and equipment indicate the accounting calculations for the entity,
properties and equipment that comprise their recognition and determination of executing
accounting information, depreciation and impairment losses.
Non-current assets in the company do not complete the present asset characteristics
and definition as referenced in the IAS 16, 2003. There are two forms of accounting
standards in the non-present JB Hi-Fi’s assets (Harding & Xu, 2011). These include the cost
models and revaluation model. The state expects the company to predict a dismantle cost,
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JB Hi-Fi 5
which potentially eliminates possible components of non-presents assets for the purpose of
repositioning the company and where it is located.
Industry – Competition
The company’s top competitors include the Harvey Norman’s, the Fantastic Furniture
and the Scaale Capital’s. The Harvel Norman possesses significant competition on the JB Hi-
Fi. The competitor is a private cooperation that was founded in 2011 in the Homebus West
and New South Wale region. The company operates in the retail supply sector. Its workers
are relative fewer compared to the JB Hi-Fi
Another top competitor of the company is the Fantastic Furniture. The company is
evidently a JB Hi-Fi’s rival with its headquarters in Florida. The competitor operates in the
entertainment sectors and generates approximate revenue of about $4,000,000,000 less
compared to the JB Hi-Fi Limited Organization.
The third competitor of the company is the Scaale Capital’s which was founded in
2006 in Mumbai. The rival competes with the JB Hi-Fi based on the application management
and consulting skills. The company generates overall revenue of about $4,300,000,000,
which is less compared to the JB Hi-Fi.
Regulation
The regulation aspect in reference to A25-A30, ASA 315.11 draws assumptions for
financial analysts to evaluate the company’s financial information. Without modification of
the relevant auditor’s opinions, the JB Hi-Fi can possibly describe the basics of accounting
standard. The JB Hi-Fi financial report is prepared based on the necessities of the Associated
Incorporation Reform Act 2012 launched by the state. Resultantly, the analysis of the
regulation may be unsuitable for any other purposes (Morgan, Orzen, Sefton & Sisak, 2015).
The company’s leasehold enhancement, plant, property and property development is
which potentially eliminates possible components of non-presents assets for the purpose of
repositioning the company and where it is located.
Industry – Competition
The company’s top competitors include the Harvey Norman’s, the Fantastic Furniture
and the Scaale Capital’s. The Harvel Norman possesses significant competition on the JB Hi-
Fi. The competitor is a private cooperation that was founded in 2011 in the Homebus West
and New South Wale region. The company operates in the retail supply sector. Its workers
are relative fewer compared to the JB Hi-Fi
Another top competitor of the company is the Fantastic Furniture. The company is
evidently a JB Hi-Fi’s rival with its headquarters in Florida. The competitor operates in the
entertainment sectors and generates approximate revenue of about $4,000,000,000 less
compared to the JB Hi-Fi Limited Organization.
The third competitor of the company is the Scaale Capital’s which was founded in
2006 in Mumbai. The rival competes with the JB Hi-Fi based on the application management
and consulting skills. The company generates overall revenue of about $4,300,000,000,
which is less compared to the JB Hi-Fi.
Regulation
The regulation aspect in reference to A25-A30, ASA 315.11 draws assumptions for
financial analysts to evaluate the company’s financial information. Without modification of
the relevant auditor’s opinions, the JB Hi-Fi can possibly describe the basics of accounting
standard. The JB Hi-Fi financial report is prepared based on the necessities of the Associated
Incorporation Reform Act 2012 launched by the state. Resultantly, the analysis of the
regulation may be unsuitable for any other purposes (Morgan, Orzen, Sefton & Sisak, 2015).
The company’s leasehold enhancement, plant, property and property development is

JB Hi-Fi 6
evaluated based on the minimal costs eliminating the impairments and cumulative
depreciations.
The overall costs include the expenditure that is connected to the purchase of items.
Hence, it can be deduced that calculation of equipment and plant at JB Hi-Fi are executed in
compliant with the relevant accounting standards of IFRS in Australia. The calculations are
based on a complete straight linear methodology that deducts the overall costs of every asset
over the entire JB Hi-Fi transaction life and residual income.
Economy
The JB Hi-Fi is expected to deliver about $500,000,000 sales in a year through its
possible strategic and growth acquisitions. The economy of Australia is designed in manner
that makes it possible for the company to offer entertainment solutions, which are a key-
driver for future enhancement (Harčariková & Šoltés, 2016). JB Hi-Fi Chief Executive
Officer assumes that the company is entering the FY16 considering its recent aggressive
recruitment plans since the company has expanded its services and product to various
avenues in the country. The ASX listed company’s retailer experienced a fundamental growth
in sales during the previous FY15, which as aided by the small organization taxation
incentives (Chapple, 2016). As a result, the JB Hi-Fi attained a potential profit of about $130,
million, which is more compared to the previous amount of about $128 million in the FY14.
This was possible following the production of about 3.65 billion in the overall sales by the
end of the financial year that ended in June 30th.
Significant Business Risk
The entity’s objectives and strategies
The company has objectives and strategies which enable the entity to accomplish its
goals. The JB Hi-Fi focuses to continue expanding its reach into other locations (Golden &
evaluated based on the minimal costs eliminating the impairments and cumulative
depreciations.
The overall costs include the expenditure that is connected to the purchase of items.
Hence, it can be deduced that calculation of equipment and plant at JB Hi-Fi are executed in
compliant with the relevant accounting standards of IFRS in Australia. The calculations are
based on a complete straight linear methodology that deducts the overall costs of every asset
over the entire JB Hi-Fi transaction life and residual income.
Economy
The JB Hi-Fi is expected to deliver about $500,000,000 sales in a year through its
possible strategic and growth acquisitions. The economy of Australia is designed in manner
that makes it possible for the company to offer entertainment solutions, which are a key-
driver for future enhancement (Harčariková & Šoltés, 2016). JB Hi-Fi Chief Executive
Officer assumes that the company is entering the FY16 considering its recent aggressive
recruitment plans since the company has expanded its services and product to various
avenues in the country. The ASX listed company’s retailer experienced a fundamental growth
in sales during the previous FY15, which as aided by the small organization taxation
incentives (Chapple, 2016). As a result, the JB Hi-Fi attained a potential profit of about $130,
million, which is more compared to the previous amount of about $128 million in the FY14.
This was possible following the production of about 3.65 billion in the overall sales by the
end of the financial year that ended in June 30th.
Significant Business Risk
The entity’s objectives and strategies
The company has objectives and strategies which enable the entity to accomplish its
goals. The JB Hi-Fi focuses to continue expanding its reach into other locations (Golden &

JB Hi-Fi 7
Kohlbeck, 2017). This is meant to enhance the company’s income and sales. In that regard,
the company focusses its expansion in various locations in New Zealand and Australia with a
connection of relevant properties, which advance the delivery of services due to plenty of
financial resources available (Brody, Haynes & White, 2015). The minimal lease terms set by
the company consider effective proactive management of the company’s portfolio
considering the continuation of JB Hi-Fi strategic approach in choosing new locations and
store based on underperformance closure and scaled present stores.
Kohlbeck, 2017). This is meant to enhance the company’s income and sales. In that regard,
the company focusses its expansion in various locations in New Zealand and Australia with a
connection of relevant properties, which advance the delivery of services due to plenty of
financial resources available (Brody, Haynes & White, 2015). The minimal lease terms set by
the company consider effective proactive management of the company’s portfolio
considering the continuation of JB Hi-Fi strategic approach in choosing new locations and
store based on underperformance closure and scaled present stores.
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JB Hi-Fi 8
Objective and Strategies Related to Business Risks
The working and money related execution of the Group is impacted by an assortment
of general financial and business conditions, including dimensions of shopper spending,
expansion, premium and trade rates, access to obligation and capital markets, and
government financial, fiscal and administrative approaches. A delayed decay as rule
monetary conditions, incorporating an expansion in loan fees or abatement in customer and
business request, may significantly affect the Group's matter of fact or budgetary condition.
The particular material business dangers looked by the Group, and how the Group deals with
these dangers, are set out beneath.
Competition – the business sectors in which the Group works remain very aggressive
and any expanded challenge from new and existing contenders may prompt value emptying
and a decrease in deals and benefit. As a number one player in a divided Australian market,
the Group's scale enables it to keep up spotlight on piece of the pie and assimilate edge
weight amid times of elevated market value movement and union. The Group additionally
trusts that its upper hands and the designs for development set out beneath will enable it to
keep up its market driving position.
Risks of Material Misstatement
The auditing efforts are intended to give a premise to planning and performing further
review strategies, the inspector ought to recognize and evaluate the dangers of material
misquote at a. the fiscal summary dimension and A37-A43, ASA 315.11. Additionally, the
significant declaration level for classes of exchanges, account adjusts, and revelations. (Ref:
par.A126– .A133) .
Conclusion
In conclusion, the JB Hi-Fi risk identification framework facilitates the process of
obtaining an understanding the company’s environment and accounting standards. The risks
Objective and Strategies Related to Business Risks
The working and money related execution of the Group is impacted by an assortment
of general financial and business conditions, including dimensions of shopper spending,
expansion, premium and trade rates, access to obligation and capital markets, and
government financial, fiscal and administrative approaches. A delayed decay as rule
monetary conditions, incorporating an expansion in loan fees or abatement in customer and
business request, may significantly affect the Group's matter of fact or budgetary condition.
The particular material business dangers looked by the Group, and how the Group deals with
these dangers, are set out beneath.
Competition – the business sectors in which the Group works remain very aggressive
and any expanded challenge from new and existing contenders may prompt value emptying
and a decrease in deals and benefit. As a number one player in a divided Australian market,
the Group's scale enables it to keep up spotlight on piece of the pie and assimilate edge
weight amid times of elevated market value movement and union. The Group additionally
trusts that its upper hands and the designs for development set out beneath will enable it to
keep up its market driving position.
Risks of Material Misstatement
The auditing efforts are intended to give a premise to planning and performing further
review strategies, the inspector ought to recognize and evaluate the dangers of material
misquote at a. the fiscal summary dimension and A37-A43, ASA 315.11. Additionally, the
significant declaration level for classes of exchanges, account adjusts, and revelations. (Ref:
par.A126– .A133) .
Conclusion
In conclusion, the JB Hi-Fi risk identification framework facilitates the process of
obtaining an understanding the company’s environment and accounting standards. The risks

JB Hi-Fi 9
assessment report evaluates the relevant controls that are connect to strategic management of
the company, including the different categories of accounting balancers, transactions and
financial statement disclosures as reference in the par.A134 - A135. Moreover, the paper has
stressed on the relevance of identifying risks in the JB Hi-Fi organization and determines if
these risks are linked to financial statement and many other assertions.
assessment report evaluates the relevant controls that are connect to strategic management of
the company, including the different categories of accounting balancers, transactions and
financial statement disclosures as reference in the par.A134 - A135. Moreover, the paper has
stressed on the relevance of identifying risks in the JB Hi-Fi organization and determines if
these risks are linked to financial statement and many other assertions.

JB Hi-Fi 10
References
Barth, M. (2006). Research, Standard Setting, and Global Financial Reporting. Foundations
And Trends® In Accounting, 1(2), 71-165. doi: 10.1561/1400000002
Brody, R., Haynes, C., & White, C. (2015). Is PCAOB Standard No. 5 Impairing Auditor
Objectivity?. Current Issues In Auditing, 9(2), C1-C7. doi: 10.2308/ciia-51144
Chapple, S. (2016). Book review: Aiming for Global Accounting Standards: The
International Accounting Standards Board, 2001–2011. Accounting History, 21(2-3),
364-365. doi: 10.1177/1032373216639052
Chen, Y. (2017). Estimation of Stock Price: A Case Study of JB Hi-Fi Limited. Destech
Transactions On Social Science, Education And Human Science, 3(msie), 1-20. doi:
10.12783/dtssehs/msie2017/15424
Cullinan, C., Earley, C., & Roush, P. (2013). Multiple Auditing Standards and Standard
Setting: Implications for Practice and Education. Current Issues In Auditing, 7(1),
C1-C10. doi: 10.2308/ciia-50344
Golden, J., & Kohlbeck, M. (2017). The Unintended Effects of Financial Accounting
Standard 123R on Stock Repurchase and Dividend Activity. Journal Of Accounting,
Auditing & Finance, 1(3), 0148558X1772108. doi: 10.1177/0148558x17721087
Harčariková, M., & Šoltés, M. (2016). Risk Management in Energy Sector Using Short Call
Ladder Strategy. Montenegrin journal of economics, 12(3), 39-54. doi:
10.14254/1800-5845.2016/12-3/3
Harding, N., & Xu, J. (2011). Financial reporting comparability: evidence on the impact of
ambiguity tolerance and accounting standard guidance. International Journal Of
References
Barth, M. (2006). Research, Standard Setting, and Global Financial Reporting. Foundations
And Trends® In Accounting, 1(2), 71-165. doi: 10.1561/1400000002
Brody, R., Haynes, C., & White, C. (2015). Is PCAOB Standard No. 5 Impairing Auditor
Objectivity?. Current Issues In Auditing, 9(2), C1-C7. doi: 10.2308/ciia-51144
Chapple, S. (2016). Book review: Aiming for Global Accounting Standards: The
International Accounting Standards Board, 2001–2011. Accounting History, 21(2-3),
364-365. doi: 10.1177/1032373216639052
Chen, Y. (2017). Estimation of Stock Price: A Case Study of JB Hi-Fi Limited. Destech
Transactions On Social Science, Education And Human Science, 3(msie), 1-20. doi:
10.12783/dtssehs/msie2017/15424
Cullinan, C., Earley, C., & Roush, P. (2013). Multiple Auditing Standards and Standard
Setting: Implications for Practice and Education. Current Issues In Auditing, 7(1),
C1-C10. doi: 10.2308/ciia-50344
Golden, J., & Kohlbeck, M. (2017). The Unintended Effects of Financial Accounting
Standard 123R on Stock Repurchase and Dividend Activity. Journal Of Accounting,
Auditing & Finance, 1(3), 0148558X1772108. doi: 10.1177/0148558x17721087
Harčariková, M., & Šoltés, M. (2016). Risk Management in Energy Sector Using Short Call
Ladder Strategy. Montenegrin journal of economics, 12(3), 39-54. doi:
10.14254/1800-5845.2016/12-3/3
Harding, N., & Xu, J. (2011). Financial reporting comparability: evidence on the impact of
ambiguity tolerance and accounting standard guidance. International Journal Of
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JB Hi-Fi 11
Accounting, Auditing And Performance Evaluation, 7(4), 359. doi:
10.1504/ijaape.2011.042775
Hsu, A., Jung, B., & Pourjalali, H. (2015). Does International Accounting Standard No. 27
Improve Investment Efficiency?. Journal Of Accounting, Auditing & Finance, 30(4),
484-508. doi: 10.1177/0148558x15582087
Imhof, M., Seavey, S., & Watanabe, O. (2018). Competition, Proprietary Costs of Financial
Reporting, and Financial Statement Comparability. Journal Of Accounting, Auditing
& Finance, 233(321), 0148558X1881459. doi: 10.1177/0148558x18814599
Morgan, J., Orzen, H., Sefton, M., & Sisak, D. (2015). Strategic and Natural Risk in
Entrepreneurship: An Experimental Study. Journal Of Economics & Management
Strategy, 25(2), 420-454. doi: 10.1111/jems.12140
Nguyen, A., & Gong, G. (2014). Measurement of Formal Convergence of Vietnamese
Accounting Standards with IFRS. Australian Accounting Review, 24(2), 182-197.
doi: 10.1111/auar.12033
Accounting, Auditing And Performance Evaluation, 7(4), 359. doi:
10.1504/ijaape.2011.042775
Hsu, A., Jung, B., & Pourjalali, H. (2015). Does International Accounting Standard No. 27
Improve Investment Efficiency?. Journal Of Accounting, Auditing & Finance, 30(4),
484-508. doi: 10.1177/0148558x15582087
Imhof, M., Seavey, S., & Watanabe, O. (2018). Competition, Proprietary Costs of Financial
Reporting, and Financial Statement Comparability. Journal Of Accounting, Auditing
& Finance, 233(321), 0148558X1881459. doi: 10.1177/0148558x18814599
Morgan, J., Orzen, H., Sefton, M., & Sisak, D. (2015). Strategic and Natural Risk in
Entrepreneurship: An Experimental Study. Journal Of Economics & Management
Strategy, 25(2), 420-454. doi: 10.1111/jems.12140
Nguyen, A., & Gong, G. (2014). Measurement of Formal Convergence of Vietnamese
Accounting Standards with IFRS. Australian Accounting Review, 24(2), 182-197.
doi: 10.1111/auar.12033
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