Brett J. Govendir

University of Technology Sydney (UTS)

Lecturer

15 Broadway, Ultimo

PO Box 123

Sydney, NSW 2007

Australia

http://www.business.uts.edu.au/

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia, 4071 Brisbane

Queensland

Australia

http://www.firn.org.au

SCHOLARLY PAPERS

4

DOWNLOADS

203

SSRN CITATIONS
Rank 32,485

SSRN RANKINGS

Top 32,485

in Total Papers Citations

6

CROSSREF CITATIONS

20

Scholarly Papers (4)

1.
Downloads 178 (206,940)
Citation 11

The Accrual Anomaly: Australian Evidence

Accounting and Finance, Forthcoming
Number of pages: 28 Posted: 19 Dec 2010 Last Revised: 17 Feb 2011
Greg Clinch, Damian Fuller, Brett J. Govendir and Peter Alfred Wells
Macquarie Business School, Pricewaterhousecoopers, Australia, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 177 (208,015)
Citation 1

Abstract:

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Financial reporting, accrual anomaly

The Accrual Anomaly: Australian Evidence

Accounting & Finance, Vol. 52, Issue 2, pp. 377-394, 2012
Number of pages: 18 Posted: 21 Apr 2012
Greg Clinch, Damian Fuller, Brett J. Govendir and Peter Alfred Wells
Macquarie Business School, Pricewaterhousecoopers, Australia, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 1 (813,698)
Citation 2
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Financial reporting, Accrual anomaly

2.

An Evaluation of Conditional Conservatism and the Extent to Which This Is Attributable to the Recognition of Asset Impairments

Number of pages: 36 Posted: 13 May 2021
Andrew Dymock, Brett J. Govendir and Peter Alfred Wells
affiliation not provided to SSRN, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 25 (594,482)

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AASB 136 / IAS 36 Impairment of assets, conditional conservatism

3.

An Evaluation of Asset Impairments by Australian Firms and Whether They Were Impacted by AASB 136

Accounting & Finance, Vol. 56, Issue 1, pp. 259-288, 2016
Number of pages: 30 Posted: 03 Mar 2016
David Bond, Brett J. Govendir and Peter Alfred Wells
University of Technology Sydney (UTS), University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 0 (794,839)
Citation 1
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Impairment of assets, Disclosure, AASB 136

4.

The Influence of the Accruals Generating Process on Earnings Persistence

Australian Journal of Management, Vol. 39, No. 4, 2014
Posted: 14 Nov 2014
Brett J. Govendir and Peter Alfred Wells
University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group

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Accrual anomaly, accruals categories, accruals components