Nikole Gyles

AASB 16 Leases: Investor Perspectives

Michael Davern, Nikole Gyles, Dean Hanlon, Thomas Frick

Report  |  2020

This is the second report of a project examining the introduction of AASB 16 Leases (AASB 16), the Australian equivalent of IFRS 1..

Implementing AASB 15 revenue from contracts with customers: the preparer perspective

Michael Davern, Nikole Gyles, Brad Potter, Victor Yang

Journal article  |  2019  |  Accounting Research Journal

Purpose This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into pre..

Is Financial Reporting Still Useful? Australian Evidence

Michael Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Journal article  |  2019  |  Abacus

There has been recent and growing criticism of the usefulness of financial reporting for investors, particularly the annual financ..

Implementing AASB 16 Leases: Are Preparers Ready?

Michael Davern, Nikole Gyles, Dean Hanlon, Furqan Shah

Report  |  2019

This is the first report of a project examining the introduction of AASB 16 Leases (AASB 16), the Australian equivalent of IFRS 16..

The effect of industry on the relevance of financial reports for investor decision making

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

In this report, we examine the effect of industry on the relevance for investor decision making in Australia. It has been argued t..

The decision-usefulness of financial reports and the future of (financial) reporting

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

This report details the policy implications of these findings and provides recommendations about the future direction of financial..

The effect of company size, profitability and the introduction of IFRS on the relevance of financial reports for investor decision making

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

In this report, we examine the effect of company size, profitability and the introduction of International Financial Reporting Sta..

Are financial reports still useful to investors?

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

This report is the first in a series of reports commissioned by CPA Australia and provides a summary of key findings of whether an..

Relevance of alternative performance measures and non-financial information for investor decision making in Australia

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Report  |  2018

This second report commissioned by CPA Australia finds that non-GAAP financial information is more relevant for equity investor de..

Do hybrid flexible delivery teaching methods improve accounting students' learning outcomes?

C Dowling, JM Godfrey, N Gyles

Journal article  |  2003  |  Accounting Education