An evaluation of regulated IFRS and non-IFRS firm performance measures

Financial Services Institute of Australasia
Publication Type:
Journal Article
JASSA, 2013, 2013 (1), pp. 13 - 23
Issue Date:
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This paper provides empirical evidence on the relative ability of regulated earnings and alternative non-IFRS performance measures to capture firm performance. It also evaluates the appropriateness of the regulatory response to the increasing incidence of non-IFRS performance measures. Our findings suggest that there is no single superior performance measure to regulated earnings and that ASICs response to the growing incidence of non-IFRS performance measures, RG230, and allowing firms to make such disclosures, was most likely appropriate.
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