SYNOPSIS The costs and benefits of implementing International Financial Reporting Standards (IFRS) in practice can now be examined as more countries adopt IFRS. Our survey-based study provides unique insights into the perceptions of the preparers of 305 Australian company financial reports, when companies were preparing Australian equivalents to IFRS financial statements for the first time. We analyze preparers' perceptions of the costs of the implementation process and the likely benefits arising for their companies. Our results reveal a very negative tone among respondents reflecting concerns about the problems of IFRS implementation and the low level of expected benefits. We show that the primary sources of these concerns about IFRS were the difficulties associated with specific accounting issues, the ongoing monetary costs involved, and the perceived limited capital market impact of the changes introduced. Data Availability: Data used in the study are available from the authors upon request.

This paper explores the determinants of management's decision to voluntarily disclose segment information. It is an extension of McKinnon and Dalimunthe (1993) who investigate the role of six hypothesised determinants. Their results indicate that firm size, industry membership, ownership diffusion, and the level of minority interest are related to the voluntary disclosure of segment information. However, they find that leverage and diversification into related versus unrelated industries are not related to this disclosure. It is the diversification finding that motivates our work. This paper explores the effect of differences in data, differences in samples, and differences in the measurement of diversification on the McKinnon and Dalimunthe (1993) results. Using an alternative definition of diversification, we find diversification strategy, firm size, and the level of minority interest to be related to segment disclosure while the results for ownership diffusion and industry are mixed. We find no support for a leverage effect.

This paper reports the use of Rogers' diffusion of innovation perspective to understand the factors affecting educational innovation decisions, specifically in regard to in class electronic response systems. Despite decreasing costs and four decades of research showing strong student support, academic adoption is limited. Using data collected from academic users, non-adopters and other stakeholders reflecting on factors known to affect innovation diffusion, we find issues of cultural compatibility, complexity and relative advantage to be the most critical aspects affecting adoption decisions. These issues partially negate the benefits of increased in class interaction and student engagement. Suggestions for overcoming these issues are discussed.

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