Summary at a glance This study examines the association between the readability of financial disclosures and IFRS adoption in Australia. Results show that the Notes (the Notes) to the Financial Statements are significantly lengthier, yet are more readable in the post‐IFRS period. Further, the disclosures in the Summary of Significant Accounting Policies, Financial Instruments and Intangible Assets drive the increased length of the Notes.
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Cheung et al. (2016) studied this question.
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